https://www.taxtmi.com/caselaws?id=205959 The Tribunal allowed the appeal by HPCL for a refund claim on customs duty paid on indigenous goods, despite not challenging the assessment of the bill of entry. The Tribunal distinguished the case from Priya Blue Industries, emphasizing the double payment of duty issue. HPCL's compliance with procedural requirements and submission of necessary documents, along with evidence of no unjust enrichment, led to the Tribunal granting the refund claim as the duty was paid on goods later reassessed as indigenous. en-us Fri, 08 Oct 2010 00:00:00 +0530 Fri, 30 Sep 2011 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205959 The Tribunal allowed the appeal by HPCL for a refund claim on customs duty paid on indigenous goods, despite not challenging the assessment of the bill of entry. The Tribunal distinguished the case from Priya Blue Industries, emphasizing the double payment of duty issue. HPCL's compliance with procedural requirements and submission of necessary documents, along with evidence of no unjust enrichment, led to the Tribunal granting the refund claim as the duty was paid on goods later reassessed as indigenous. Case-Laws Customs Fri, 08 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205959