https://www.taxtmi.com/caselaws?id=121880 The Tribunal allowed the appeal, directing the revenue to refund the excess anti-dumping duty paid by the appellant for imported tiles. The Tribunal clarified that Section 27 does not apply to anti-dumping duty, which falls under Section 9A of the Customs Tariff Act, 1975. Refusal of refund based on unjust enrichment was deemed incorrect, and the appellant was entitled to the refund in accordance with the law, following the precedent set in the Caprihans India Ltd. case. en-us Mon, 28 May 2007 00:00:00 +0530 Mon, 06 Aug 2012 18:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121880 The Tribunal allowed the appeal, directing the revenue to refund the excess anti-dumping duty paid by the appellant for imported tiles. The Tribunal clarified that Section 27 does not apply to anti-dumping duty, which falls under Section 9A of the Customs Tariff Act, 1975. Refusal of refund based on unjust enrichment was deemed incorrect, and the appellant was entitled to the refund in accordance with the law, following the precedent set in the Caprihans India Ltd. case. Case-Laws Customs Mon, 28 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121880