https://www.taxtmi.com/caselaws?id=123135 The Appellate Tribunal CESTAT, Mumbai, ruled in a case involving the seizure of goods initially cleared on payment of duty but later returned due to defects. Despite the goods being seized under the belief of non-payment, subsequent evidence proved the initial duty payment. The appellants, who were forced to deposit duty a second time, sought a refund, which was denied due to lack of proof of duty not being recovered from customers. The plea of unjust enrichment was rejected as duty was paid initially, and subsequent duty payment was compelled. The Commissioner (Appeals)'s decision was overturned, and the appeal was allowed with consequential relief. en-us Fri, 07 Dec 2007 00:00:00 +0530 Thu, 06 Sep 2012 18:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123135 The Appellate Tribunal CESTAT, Mumbai, ruled in a case involving the seizure of goods initially cleared on payment of duty but later returned due to defects. Despite the goods being seized under the belief of non-payment, subsequent evidence proved the initial duty payment. The appellants, who were forced to deposit duty a second time, sought a refund, which was denied due to lack of proof of duty not being recovered from customers. The plea of unjust enrichment was rejected as duty was paid initially, and subsequent duty payment was compelled. The Commissioner (Appeals)'s decision was overturned, and the appeal was allowed with consequential relief. Case-Laws Central Excise Fri, 07 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123135