https://www.taxtmi.com/caselaws?id=122710 The Tribunal upheld the Commissioner (A)'s decision regarding the application of the doctrine of unjust enrichment under the Customs Act, 1962, in a case involving duty refund for the conversion of a vessel from coastal run to foreign run. The Tribunal found that the duty paid on a provisional basis exceeded the actual liability, and the doctrine of unjust enrichment did not apply in this situation. Therefore, the Revenue's appeal against the refund was rejected, affirming the initial decision in favor of the company. en-us Fri, 03 Aug 2007 00:00:00 +0530 Thu, 26 Oct 2017 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122710 The Tribunal upheld the Commissioner (A)'s decision regarding the application of the doctrine of unjust enrichment under the Customs Act, 1962, in a case involving duty refund for the conversion of a vessel from coastal run to foreign run. The Tribunal found that the duty paid on a provisional basis exceeded the actual liability, and the doctrine of unjust enrichment did not apply in this situation. Therefore, the Revenue's appeal against the refund was rejected, affirming the initial decision in favor of the company. Case-Laws Central Excise Fri, 03 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122710