https://www.taxtmi.com/caselaws?id=92497 The Tribunal allowed the appeal, setting aside lower authorities' rejection of a refund claim for custom duty under Notification No. 195/76-Cus. The appellant, who paid duty on urgent outboard motors for the Indian Navy, demonstrated through documents that duty was borne by them, not naval authorities. The rejection based on unjust enrichment principle was deemed improper as the goods qualified for exemption under Notification 1/95. The Tribunal found that duty was indeed paid by the appellant, leading to the appeal's success and granting of consequential relief. en-us Tue, 28 Sep 1999 00:00:00 +0530 Wed, 02 Nov 2011 11:18:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92497 The Tribunal allowed the appeal, setting aside lower authorities' rejection of a refund claim for custom duty under Notification No. 195/76-Cus. The appellant, who paid duty on urgent outboard motors for the Indian Navy, demonstrated through documents that duty was borne by them, not naval authorities. The rejection based on unjust enrichment principle was deemed improper as the goods qualified for exemption under Notification 1/95. The Tribunal found that duty was indeed paid by the appellant, leading to the appeal's success and granting of consequential relief. Case-Laws Central Excise Tue, 28 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92497