https://www.taxtmi.com/caselaws?id=247518 The Court held that duty calculation should align with the tariff value fixed by the Central Govt. rather than transaction value. The rejection of the refund claim was overturned, emphasizing eligibility for refund if Section 27 conditions regarding unjust enrichment are met. The matter was remanded for further examination of unjust enrichment to ensure statutory conditions for refund eligibility are fulfilled under the Customs Act, 1962. en-us Mon, 26 Aug 2013 00:00:00 +0530 Wed, 14 May 2014 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247518 The Court held that duty calculation should align with the tariff value fixed by the Central Govt. rather than transaction value. The rejection of the refund claim was overturned, emphasizing eligibility for refund if Section 27 conditions regarding unjust enrichment are met. The matter was remanded for further examination of unjust enrichment to ensure statutory conditions for refund eligibility are fulfilled under the Customs Act, 1962. Case-Laws Customs Mon, 26 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247518