https://www.taxtmi.com/caselaws?id=216692 The Tribunal allowed the appeal, granting the appellant a refund of interest on duty paid during the finalization of assessment for 11 out of 42 Bills of Entry. The Tribunal held that since the duty had not been passed on due to the unique pricing structure of petroleum products, the interest amount not being shown as recoverable from Customs did not trigger the unjust enrichment clause. Previous decisions in similar cases supported the view that unjust enrichment does not apply in such scenarios. The appellant was found eligible for the refund as the duty had already been refunded, and the interest amount was recovered from customers. en-us Fri, 12 Aug 2011 00:00:00 +0530 Mon, 10 Sep 2012 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216692 The Tribunal allowed the appeal, granting the appellant a refund of interest on duty paid during the finalization of assessment for 11 out of 42 Bills of Entry. The Tribunal held that since the duty had not been passed on due to the unique pricing structure of petroleum products, the interest amount not being shown as recoverable from Customs did not trigger the unjust enrichment clause. Previous decisions in similar cases supported the view that unjust enrichment does not apply in such scenarios. The appellant was found eligible for the refund as the duty had already been refunded, and the interest amount was recovered from customers. Case-Laws Customs Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216692