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Refund claim of duty paid on short landing of imported goods. Unjust enrichment principle inapplicable as duty amount shown as receivable in books of accounts, certified by Chartered Accountant, indicating no passing of incidence. Tribunal's earlier decision in appellant's own case upheld, finding no unjust enrichment. Interest on refund payable from date after three months of filing refund application, following Supreme Court's landmark judgments. Impugned orders set aside, appeal allowed by Appellate Tribunal.
Refund claim of duty paid on short landing of imported goods. Unjust enrichment principle inapplicable as duty amount shown as receivable in books of accounts, certified by Chartered Accountant, indicating no passing of incidence. Tribunal's earlier decision in appellant's own case upheld, finding no unjust enrichment. Interest on refund payable from date after three months of filing refund application, following Supreme Court's landmark judgments. Impugned orders set aside, appeal allowed by Appellate Tribunal.
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