https://www.taxtmi.com/caselaws?id=122595 The Revenue's appeal against a refund allowed by the Assistant Commissioner regarding duty of customs, including CVD, paid on imported goods was dismissed. The judge found no unjust enrichment by the claimant and stayed the recovery process under Section 28 of the Customs Act due to the absence of a show-cause notice for the refunded amount. The decision emphasized adherence to legal procedures and fairness in resolving customs-related disputes, ensuring consistency in decision-making. en-us Fri, 01 Jun 2007 00:00:00 +0530 Tue, 14 Aug 2012 17:49:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122595 The Revenue's appeal against a refund allowed by the Assistant Commissioner regarding duty of customs, including CVD, paid on imported goods was dismissed. The judge found no unjust enrichment by the claimant and stayed the recovery process under Section 28 of the Customs Act due to the absence of a show-cause notice for the refunded amount. The decision emphasized adherence to legal procedures and fairness in resolving customs-related disputes, ensuring consistency in decision-making. Case-Laws Customs Fri, 01 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122595