https://www.taxtmi.com/caselaws?id=100023 Interest on warehoused goods under the Customs Act is accessory to the underlying duty liability. Where statutory adjustment of assessed duty leaves no further duty payable and differential duty is refundable, no independent interest liability survives. Refund of interest is distinct from refund of duty; therefore, the unjust-enrichment bar applicable to duty refund claims does not apply to an interest refund on these facts. The impugned order was unsustainable, and the appeals succeeded with consequential relief. en-us Thu, 29 Mar 2001 00:00:00 +0530 Mon, 30 Jan 2012 18:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100023 Interest on warehoused goods under the Customs Act is accessory to the underlying duty liability. Where statutory adjustment of assessed duty leaves no further duty payable and differential duty is refundable, no independent interest liability survives. Refund of interest is distinct from refund of duty; therefore, the unjust-enrichment bar applicable to duty refund claims does not apply to an interest refund on these facts. The impugned order was unsustainable, and the appeals succeeded with consequential relief. Case-Laws Customs Thu, 29 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100023