https://www.taxtmi.com/caselaws?id=53885 The appellate tribunal allowed the appeal, setting aside the lower authorities' decision. It found that the appellant had not passed on the Customs duty paid to its customer and had not received any reimbursement, dismissing the unjust enrichment allegation under Section 11B. The judgment emphasized the significance of reviewing transaction records to establish the absence of unjust enrichment in refund claims. en-us Thu, 24 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 16:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53885 The appellate tribunal allowed the appeal, setting aside the lower authorities' decision. It found that the appellant had not passed on the Customs duty paid to its customer and had not received any reimbursement, dismissing the unjust enrichment allegation under Section 11B. The judgment emphasized the significance of reviewing transaction records to establish the absence of unjust enrichment in refund claims. Case-Laws Customs Thu, 24 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53885