https://www.taxtmi.com/caselaws?id=233604 The Tribunal ruled in favor of the appellant, a Public Sector Company, in their claim for a refund of extra duty paid under Project Import Regulations in 1982. The appellant provided evidence, including a Chartered Accountant's Certificate and balance sheets, showing the amounts as 'Receivables' from the department. The audit by the Comptroller and Auditor General confirmed the amounts were due but not yet received. Despite the Department's argument of unjust enrichment, the Tribunal found in favor of the appellant, setting aside the impugned order and allowing the appeal for consequential refunds. en-us Thu, 14 Jun 2012 00:00:00 +0530 Wed, 08 May 2013 05:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233604 The Tribunal ruled in favor of the appellant, a Public Sector Company, in their claim for a refund of extra duty paid under Project Import Regulations in 1982. The appellant provided evidence, including a Chartered Accountant's Certificate and balance sheets, showing the amounts as 'Receivables' from the department. The audit by the Comptroller and Auditor General confirmed the amounts were due but not yet received. Despite the Department's argument of unjust enrichment, the Tribunal found in favor of the appellant, setting aside the impugned order and allowing the appeal for consequential refunds. Case-Laws Customs Thu, 14 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233604