https://www.taxtmi.com/caselaws?id=118241 The judge allowed the appeal in a case involving a refund claim for duty paid twice on Seamless extruded pipes. The judge held that as the goods were not available for clearance, the principle of unjust enrichment did not apply. Denying the refund would result in unjust impoverishment, so the judge ruled in favor of the appellants, directing the refunded amount to be paid to them instead of being credited to the Consumer Welfare Fund. en-us Fri, 05 May 2006 00:00:00 +0530 Fri, 29 Jun 2012 14:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118241 The judge allowed the appeal in a case involving a refund claim for duty paid twice on Seamless extruded pipes. The judge held that as the goods were not available for clearance, the principle of unjust enrichment did not apply. Denying the refund would result in unjust impoverishment, so the judge ruled in favor of the appellants, directing the refunded amount to be paid to them instead of being credited to the Consumer Welfare Fund. Case-Laws Customs Fri, 05 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118241