https://www.taxtmi.com/caselaws?id=212107 The appeal by M/s. Asian Granito (I) Ltd. against the rejection of their refund claim by the Commissioner of Customs (Appeals) was allowed. The court held that the doctrine of unjust enrichment did not apply as the penalty and redemption fine were not covered under Section 27 of the Customs Act, 1962. The appellant provided evidence that the amount was not passed on to buyers, supported by a Chartered Accountant's certificate and financial records. The court emphasized the appellant's right to appeal and seek a refund, ultimately granting relief and overturning the lower adjudicating authority's decision. en-us Tue, 20 Sep 2011 00:00:00 +0530 Thu, 17 Jan 2013 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212107 The appeal by M/s. Asian Granito (I) Ltd. against the rejection of their refund claim by the Commissioner of Customs (Appeals) was allowed. The court held that the doctrine of unjust enrichment did not apply as the penalty and redemption fine were not covered under Section 27 of the Customs Act, 1962. The appellant provided evidence that the amount was not passed on to buyers, supported by a Chartered Accountant's certificate and financial records. The court emphasized the appellant's right to appeal and seek a refund, ultimately granting relief and overturning the lower adjudicating authority's decision. Case-Laws Customs Tue, 20 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212107