https://www.taxtmi.com/caselaws?id=220046 The Tribunal upheld the remand of the case back to the adjudicating authority to reconsider the refund issue from an unjust enrichment perspective. The correct duty payable was determined at Rs. 5,55,890, with a refund claim of Rs. 1,37,117 challenged by the Revenue. The matter was remanded for reassessment focusing on unjust enrichment. The Tribunal affirmed the need for a thorough examination of unjust enrichment before granting the refund, dismissing the appellant's appeal and emphasizing adherence to natural justice principles. en-us Fri, 21 Dec 2012 00:00:00 +0530 Thu, 03 Jan 2013 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220046 The Tribunal upheld the remand of the case back to the adjudicating authority to reconsider the refund issue from an unjust enrichment perspective. The correct duty payable was determined at Rs. 5,55,890, with a refund claim of Rs. 1,37,117 challenged by the Revenue. The matter was remanded for reassessment focusing on unjust enrichment. The Tribunal affirmed the need for a thorough examination of unjust enrichment before granting the refund, dismissing the appellant's appeal and emphasizing adherence to natural justice principles. Case-Laws Customs Fri, 21 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220046