https://www.taxtmi.com/caselaws?id=109596 The Appellate Tribunal CESTAT, New Delhi, ruled on a case involving a challenge to the review of a customs duty refund order. The main issues were the time limitation under Section 129D of the Customs Act and the doctrine of unjust enrichment. The Tribunal found that the review order passed beyond the prescribed time limit was not valid, rendering the department's appeal not maintainable. Emphasizing adherence to legal provisions and precedents, the Tribunal set aside the impugned order and allowed the appeal, underscoring the importance of following statutory requirements in customs duty refund cases. en-us Tue, 15 Jul 2003 00:00:00 +0530 Tue, 10 Apr 2012 18:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109596 The Appellate Tribunal CESTAT, New Delhi, ruled on a case involving a challenge to the review of a customs duty refund order. The main issues were the time limitation under Section 129D of the Customs Act and the doctrine of unjust enrichment. The Tribunal found that the review order passed beyond the prescribed time limit was not valid, rendering the department's appeal not maintainable. Emphasizing adherence to legal provisions and precedents, the Tribunal set aside the impugned order and allowed the appeal, underscoring the importance of following statutory requirements in customs duty refund cases. Case-Laws Customs Tue, 15 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109596