https://www.taxtmi.com/caselaws?id=120884 Competent departmental certification can establish entitlement to duty-free import of computer equipment under the relevant customs exemption, where the goods are shown by the record to be computer peripherals intended for a research and development centre. On that basis, the exemption benefit was accepted and the matter was not sent back for fresh examination after an inordinate delay of nearly eighteen years. Because the import was for research purposes, the objection of unjust enrichment was rejected and the refund claim was not defeated on that ground. en-us Tue, 19 Dec 2006 00:00:00 +0530 Wed, 25 Jul 2012 11:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120884 Competent departmental certification can establish entitlement to duty-free import of computer equipment under the relevant customs exemption, where the goods are shown by the record to be computer peripherals intended for a research and development centre. On that basis, the exemption benefit was accepted and the matter was not sent back for fresh examination after an inordinate delay of nearly eighteen years. Because the import was for research purposes, the objection of unjust enrichment was rejected and the refund claim was not defeated on that ground. Case-Laws Customs Tue, 19 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120884