https://www.taxtmi.com/caselaws?id=202672 Customs duty under Notification No. 431-Cus. was interpreted as duty at Rs. 20 per kg. less 71/2% ad valorem, not as 71/2% of Rs. 20 per kg. The assessment made on the contrary basis was treated as inconsistent with the accepted interpretation and set aside. On refund, the Court declined to refuse relief on the ground of an alternative remedy after a long lapse of time where no disputed facts needed inquiry, while leaving open the statutory question of unjust enrichment and possible credit to the Consumer Welfare Fund. en-us Thu, 16 Sep 2010 00:00:00 +0530 Sun, 10 Apr 2011 22:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202672 Customs duty under Notification No. 431-Cus. was interpreted as duty at Rs. 20 per kg. less 71/2% ad valorem, not as 71/2% of Rs. 20 per kg. The assessment made on the contrary basis was treated as inconsistent with the accepted interpretation and set aside. On refund, the Court declined to refuse relief on the ground of an alternative remedy after a long lapse of time where no disputed facts needed inquiry, while leaving open the statutory question of unjust enrichment and possible credit to the Consumer Welfare Fund. Case-Laws Central Excise Thu, 16 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202672