https://www.taxtmi.com/caselaws?id=124822 The Tribunal allowed the appeal by M/s. SPIC Ltd. regarding the refund of duty paid on imported capital goods, overturning the Commissioner (Appeals)' decision to credit the amount into the Consumer Welfare Fund due to potential unjust enrichment. The Tribunal relied on precedent and determined that since the sale price of the final products was controlled by the government, there would be no unjust enrichment in refunding the excess duty. The Tribunal set aside the impugned order, allowing the refund claim by M/s. SPIC Ltd. en-us Fri, 19 Sep 2008 00:00:00 +0530 Wed, 30 Aug 2017 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124822 The Tribunal allowed the appeal by M/s. SPIC Ltd. regarding the refund of duty paid on imported capital goods, overturning the Commissioner (Appeals)' decision to credit the amount into the Consumer Welfare Fund due to potential unjust enrichment. The Tribunal relied on precedent and determined that since the sale price of the final products was controlled by the government, there would be no unjust enrichment in refunding the excess duty. The Tribunal set aside the impugned order, allowing the refund claim by M/s. SPIC Ltd. Case-Laws Customs Fri, 19 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124822