https://www.taxtmi.com/caselaws?id=204974 The Tribunal directed reconsideration of a refund claim for duty on imported capital goods for Oil Exploration and Exploitation under Notification No.515/86-Cus, rejecting part of the claim due to unjust enrichment concerns. The Commissioner (Appeals) set aside the order-in-original, stating unjust enrichment did not apply. The Revenue argued for the doctrine's application to capital goods, emphasizing the importer's duty burden proof. The Tribunal found the Commissioner (Appeals)'s order lacking reasoning, remanding the matter for proper consideration, emphasizing adherence to natural justice principles. The appeal was allowed for further review. en-us Thu, 07 Jul 2011 00:00:00 +0530 Wed, 10 Aug 2011 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204974 The Tribunal directed reconsideration of a refund claim for duty on imported capital goods for Oil Exploration and Exploitation under Notification No.515/86-Cus, rejecting part of the claim due to unjust enrichment concerns. The Commissioner (Appeals) set aside the order-in-original, stating unjust enrichment did not apply. The Revenue argued for the doctrine's application to capital goods, emphasizing the importer's duty burden proof. The Tribunal found the Commissioner (Appeals)'s order lacking reasoning, remanding the matter for proper consideration, emphasizing adherence to natural justice principles. The appeal was allowed for further review. Case-Laws Customs Thu, 07 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204974