https://www.taxtmi.com/caselaws?id=121686 The Tribunal ruled in favor of the applicant, waiving the pre-deposit duty amount of Rs. 68,18,104. It held that the balance sheet clearly showed the duty recoverable from customs authorities, totaling approximately Rs. 1.37 crores, and that the bar of unjust enrichment did not apply in this case. By relying on a previous decision and interpreting the balance sheet entries, the Tribunal concluded that the refund claim was valid, overturning the Commissioner (Appeals)'s decision and allowing the applicant to proceed without pre-deposit. en-us Wed, 18 Apr 2007 00:00:00 +0530 Wed, 01 Aug 2012 15:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121686 The Tribunal ruled in favor of the applicant, waiving the pre-deposit duty amount of Rs. 68,18,104. It held that the balance sheet clearly showed the duty recoverable from customs authorities, totaling approximately Rs. 1.37 crores, and that the bar of unjust enrichment did not apply in this case. By relying on a previous decision and interpreting the balance sheet entries, the Tribunal concluded that the refund claim was valid, overturning the Commissioner (Appeals)'s decision and allowing the applicant to proceed without pre-deposit. Case-Laws Customs Wed, 18 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121686