Appeal rejected as price drop negates unjust enrichment claim.

The appeal by the revenue was rejected by the Appellate Tribunal CESTAT, Mumbai. The Commissioner (Appeals) found that the reduction in basic Custom duty did not result in unjust enrichment for the assessee as the price of the final product had significantly decreased, and the small refund did not have a substantial impact.

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The Appellate Tribunal CESTAT, Mumbai heard the case where Rs. 22,844/- was refunded to the assessee due to a reduction in basic Custom duty on imported Polyethylene. The revenue appealed, claiming unjust enrichment was not considered. The Commissioner (Appeals) found no interference was needed as the price of the final product had decreased significantly, and the small refund did not impact it. The appeal was rejected.

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