https://www.taxtmi.com/caselaws?id=116888 The Court set aside the Assistant Commissioner's decision to reject the refund claim for duty paid on goods not landed within the specified time frame. The Commissioner (Appeals) had accepted the appeal due to procedural errors by the Assistant Collector, emphasizing the party's entitlement to a refund based on legal principles. The Court disagreed with the Adjudicating Authorities' grounds for rejection, noting the absence of unjust enrichment as the goods never arrived in India. The delay in processing the claim by the Assistant Commissioner was also highlighted, ultimately leading to the party being granted the refund. en-us Tue, 20 Dec 2005 00:00:00 +0530 Mon, 18 Jun 2012 15:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116888 The Court set aside the Assistant Commissioner's decision to reject the refund claim for duty paid on goods not landed within the specified time frame. The Commissioner (Appeals) had accepted the appeal due to procedural errors by the Assistant Collector, emphasizing the party's entitlement to a refund based on legal principles. The Court disagreed with the Adjudicating Authorities' grounds for rejection, noting the absence of unjust enrichment as the goods never arrived in India. The delay in processing the claim by the Assistant Commissioner was also highlighted, ultimately leading to the party being granted the refund. Case-Laws Customs Tue, 20 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116888