https://www.taxtmi.com/caselaws?id=252706 The Tribunal allowed the appeal, setting aside the lower authorities' decision to deny the appellant's refund claim for interest paid under protest. The Tribunal held that the appellant was entitled to the refund without having to establish unjust enrichment, as specific provisions of the Customs Act and a relevant circular exempted interest refunds from the unjust enrichment requirement. The decision emphasized the importance of statutory provisions and circulars in determining refund eligibility for interest payments under the Customs Act, establishing a precedent for similar cases. The adjudicating authority was directed to implement the refund within 30 days. en-us Mon, 19 May 2014 00:00:00 +0530 Sat, 01 Nov 2014 10:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252706 The Tribunal allowed the appeal, setting aside the lower authorities' decision to deny the appellant's refund claim for interest paid under protest. The Tribunal held that the appellant was entitled to the refund without having to establish unjust enrichment, as specific provisions of the Customs Act and a relevant circular exempted interest refunds from the unjust enrichment requirement. The decision emphasized the importance of statutory provisions and circulars in determining refund eligibility for interest payments under the Customs Act, establishing a precedent for similar cases. The adjudicating authority was directed to implement the refund within 30 days. Case-Laws Customs Mon, 19 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252706