https://www.taxtmi.com/caselaws?id=88047 Customs exemption notifications can extend the expression "component parts" to spare parts where the wording and factual setting support that coverage, so warranty spares for centrifugal compressors were treated as eligible for concessional duty. Refund entitlement, however, remains subject to the amended post-1991 regime under Section 27 of the Customs Act, under which the bar of unjust enrichment applies. The commentary therefore distinguishes between eligibility for notification benefit and the separate statutory test governing refund claims. en-us Tue, 28 Oct 1997 00:00:00 +0530 Wed, 14 Sep 2011 16:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88047 Customs exemption notifications can extend the expression "component parts" to spare parts where the wording and factual setting support that coverage, so warranty spares for centrifugal compressors were treated as eligible for concessional duty. Refund entitlement, however, remains subject to the amended post-1991 regime under Section 27 of the Customs Act, under which the bar of unjust enrichment applies. The commentary therefore distinguishes between eligibility for notification benefit and the separate statutory test governing refund claims. Case-Laws Customs Tue, 28 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88047