Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The CESTAT held that goods not unloaded and exported back do not qualify as 'imported goods' under the Customs Act, 1962. The principle of unjust enrichment does not apply to such goods that were not unloaded and were exported back. The refund claim of customs duty paid on the quantity of goods not unloaded needs to be examined afresh without considering unjust enrichment. The matter was remanded to the Commissioner (Appeals) for fresh adjudication.
The CESTAT held that goods not unloaded and exported back do not qualify as 'imported goods' under the Customs Act, 1962. The principle of unjust enrichment does not apply to such goods that were not unloaded and were exported back. The refund claim of customs duty paid on the quantity of goods not unloaded needs to be examined afresh without considering unjust enrichment. The matter was remanded to the Commissioner (Appeals) for fresh adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
