https://www.taxtmi.com/caselaws?id=212270 The Tribunal allowed the appeal of a Government undertaking against the rejection of their refund claim, amounting to Rs.1,90,585, by lower adjudicating authorities. The appellant successfully argued that unjust enrichment did not apply as they were using the imported goods for internal purposes, not for sale. Citing legal precedents and specific circumstances, the Tribunal held that duty paid on goods for internal consumption did not fall under unjust enrichment, overturning the lower authorities' decision and granting the refund claim with consequential relief. en-us Thu, 30 Jun 2011 00:00:00 +0530 Mon, 06 Jan 2014 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212270 The Tribunal allowed the appeal of a Government undertaking against the rejection of their refund claim, amounting to Rs.1,90,585, by lower adjudicating authorities. The appellant successfully argued that unjust enrichment did not apply as they were using the imported goods for internal purposes, not for sale. Citing legal precedents and specific circumstances, the Tribunal held that duty paid on goods for internal consumption did not fall under unjust enrichment, overturning the lower authorities' decision and granting the refund claim with consequential relief. Case-Laws Customs Thu, 30 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212270