https://www.taxtmi.com/caselaws?id=109210 Goods described as electrical measuring, checking and analysing instruments were treated as covered by Notification No. 121/92, and the exemption denial was therefore unsustainable because the exclusion for goods already enjoying specified customs notifications did not apply. The assessee's refund claim followed from that exemption entitlement, but the issue of unjust enrichment was not finally determined and was left for examination by the adjudicating authority in accordance with law. The document thus records entitlement to exemption and refund, subject to verification of unjust enrichment before refund is granted. en-us Fri, 29 Nov 2002 00:00:00 +0530 Fri, 06 Apr 2012 15:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109210 Goods described as electrical measuring, checking and analysing instruments were treated as covered by Notification No. 121/92, and the exemption denial was therefore unsustainable because the exclusion for goods already enjoying specified customs notifications did not apply. The assessee's refund claim followed from that exemption entitlement, but the issue of unjust enrichment was not finally determined and was left for examination by the adjudicating authority in accordance with law. The document thus records entitlement to exemption and refund, subject to verification of unjust enrichment before refund is granted. Case-Laws Customs Fri, 29 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109210