https://www.taxtmi.com/caselaws?id=245476 The Tribunal allowed the appeal, setting aside the order of the Commissioner (Appeals) and restoring the Order-in-Original in favor of the appellant. The issue of unjust enrichment was found not applicable in this case, leading to the decision in favor of the appellant regarding the refund of the Revenue deposit. The Tribunal supported the appellant's position on the interpretation of Section 27(2) of the Act and considered a previous ruling that aligned with the appellant's arguments. en-us Mon, 23 Dec 2013 00:00:00 +0530 Mon, 08 Feb 2016 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245476 The Tribunal allowed the appeal, setting aside the order of the Commissioner (Appeals) and restoring the Order-in-Original in favor of the appellant. The issue of unjust enrichment was found not applicable in this case, leading to the decision in favor of the appellant regarding the refund of the Revenue deposit. The Tribunal supported the appellant's position on the interpretation of Section 27(2) of the Act and considered a previous ruling that aligned with the appellant's arguments. Case-Laws Customs Mon, 23 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245476