https://www.taxtmi.com/caselaws?id=97819 The Tribunal upheld the rejection of the refund claim amounting to Rs. 10,76,566.38 by the lower authorities, citing unjust enrichment under Section 27(2)(a) of the Customs Act, 1962. Despite the appellants' argument that the funds for machinery clearance came from the buyer, the Tribunal found that the duty amount had been recovered from the buyer, leading to unjust enrichment. Consequently, the Tribunal dismissed the appeal, affirming the decisions of the lower authorities. en-us Fri, 27 Apr 2001 00:00:00 +0530 Wed, 18 Jan 2012 12:03:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97819 The Tribunal upheld the rejection of the refund claim amounting to Rs. 10,76,566.38 by the lower authorities, citing unjust enrichment under Section 27(2)(a) of the Customs Act, 1962. Despite the appellants' argument that the funds for machinery clearance came from the buyer, the Tribunal found that the duty amount had been recovered from the buyer, leading to unjust enrichment. Consequently, the Tribunal dismissed the appeal, affirming the decisions of the lower authorities. Case-Laws Customs Fri, 27 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97819