https://www.taxtmi.com/caselaws?id=240686 The appellant's refund claim for additional duty of customs under an exemption notification was initially rejected due to unjust enrichment concerns. However, upon appeal, the Commissioner allowed the refund claim for one year but rejected it for the previous year based on accounting discrepancies. The appellant argued that a Tribunal decision supported their position that a Chartered Accountant certificate sufficed for refund eligibility. Ultimately, the appeal was successful, with the appellant benefiting from the Tribunal decision and a Board clarification on unjust enrichment requirements. en-us Fri, 20 Jul 2012 00:00:00 +0530 Tue, 10 Dec 2013 08:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240686 The appellant's refund claim for additional duty of customs under an exemption notification was initially rejected due to unjust enrichment concerns. However, upon appeal, the Commissioner allowed the refund claim for one year but rejected it for the previous year based on accounting discrepancies. The appellant argued that a Tribunal decision supported their position that a Chartered Accountant certificate sufficed for refund eligibility. Ultimately, the appeal was successful, with the appellant benefiting from the Tribunal decision and a Board clarification on unjust enrichment requirements. Case-Laws Customs Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240686