https://www.taxtmi.com/caselaws?id=241579 The Tribunal allowed the rectification of a mistake in its Final Order, modifying it to address the appellant's contentions regarding the refund amount due to them. The appellant, a shipping agent, sought a refund of duty amount after converting a vessel, but the original adjudicating authority ordered the refund to be credited to the Consumer Welfare Fund for unjust enrichment. The Tribunal held that the appellant, who had paid a notional duty deposit on an estimation basis, was entitled to the refund as the doctrine of unjust enrichment did not apply in this case, based on relevant Board circulars and expert opinions. en-us Thu, 17 Nov 2011 00:00:00 +0530 Wed, 12 Apr 2017 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241579 The Tribunal allowed the rectification of a mistake in its Final Order, modifying it to address the appellant's contentions regarding the refund amount due to them. The appellant, a shipping agent, sought a refund of duty amount after converting a vessel, but the original adjudicating authority ordered the refund to be credited to the Consumer Welfare Fund for unjust enrichment. The Tribunal held that the appellant, who had paid a notional duty deposit on an estimation basis, was entitled to the refund as the doctrine of unjust enrichment did not apply in this case, based on relevant Board circulars and expert opinions. Case-Laws Customs Thu, 17 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241579