https://www.taxtmi.com/caselaws?id=124058 The Appellate Tribunal CESTAT, Ahmedabad, upheld the order sanctioning the refund claim to the respondent in a customs case. The tribunal emphasized that the amount deposited during the investigation could not be considered as duty, as confirmed by the Commissioner (Appeals). The doctrine of unjust enrichment was found inapplicable as the duty amount was paid after the goods were already cleared illicitly. With no appeal by the revenue against the order setting aside the confirmed demand, the tribunal rejected the revenue's appeal, affirming the refund to the respondent. en-us Fri, 11 May 2007 00:00:00 +0530 Wed, 22 Nov 2017 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124058 The Appellate Tribunal CESTAT, Ahmedabad, upheld the order sanctioning the refund claim to the respondent in a customs case. The tribunal emphasized that the amount deposited during the investigation could not be considered as duty, as confirmed by the Commissioner (Appeals). The doctrine of unjust enrichment was found inapplicable as the duty amount was paid after the goods were already cleared illicitly. With no appeal by the revenue against the order setting aside the confirmed demand, the tribunal rejected the revenue's appeal, affirming the refund to the respondent. Case-Laws Customs Fri, 11 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124058