https://www.taxtmi.com/caselaws?id=105675 The Tribunal allowed the appellant's refund claim for duty paid on pilfered goods while under the custody of the International Airports Authority of India. The appellant, a government entity, successfully argued that under Sections 13 and 23 of the Customs Act, they were entitled to a refund as the goods had not been cleared for home consumption. The Tribunal held that the refund was not barred by unjust enrichment, as the duty incidence was not passed on to the insurance company. The appellant's claim was deemed justified, and the refund was granted with consequential relief. en-us Tue, 30 Jul 2002 00:00:00 +0530 Wed, 07 Mar 2012 10:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105675 The Tribunal allowed the appellant's refund claim for duty paid on pilfered goods while under the custody of the International Airports Authority of India. The appellant, a government entity, successfully argued that under Sections 13 and 23 of the Customs Act, they were entitled to a refund as the goods had not been cleared for home consumption. The Tribunal held that the refund was not barred by unjust enrichment, as the duty incidence was not passed on to the insurance company. The appellant's claim was deemed justified, and the refund was granted with consequential relief. Case-Laws Customs Tue, 30 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105675