https://www.taxtmi.com/caselaws?id=92875 Material technical literature produced before the Tribunal justified fresh examination of whether the imported goods corresponded to a battery operated forklift truck or an internal combustion engine model, so the refund dispute was remitted to the original authority for de novo adjudication. The authority was also required to examine unjust enrichment before granting any refund, because that statutory condition applies to refund claims under the governing framework. The impugned order was set aside and the refund claim left open for reconsideration on merits and on the refund-related statutory requirements. en-us Tue, 29 Jul 1997 00:00:00 +0530 Sat, 05 Nov 2011 16:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92875 Material technical literature produced before the Tribunal justified fresh examination of whether the imported goods corresponded to a battery operated forklift truck or an internal combustion engine model, so the refund dispute was remitted to the original authority for de novo adjudication. The authority was also required to examine unjust enrichment before granting any refund, because that statutory condition applies to refund claims under the governing framework. The impugned order was set aside and the refund claim left open for reconsideration on merits and on the refund-related statutory requirements. Case-Laws Customs Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92875