https://www.taxtmi.com/caselaws?id=253724 The Tribunal held that unjust enrichment did not apply in the case where a refund claim for a security deposit on imported goods was rejected. The appellant's evidence, including a Chartered Accountant certificate and balance sheet, supported the argument that unjust enrichment did not occur. Citing precedent, the Tribunal determined that the bar of unjust enrichment did not apply to cash securities deposits, leading to the appeal being allowed with consequential relief. en-us Thu, 06 Feb 2014 00:00:00 +0530 Fri, 05 Jun 2015 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253724 The Tribunal held that unjust enrichment did not apply in the case where a refund claim for a security deposit on imported goods was rejected. The appellant's evidence, including a Chartered Accountant certificate and balance sheet, supported the argument that unjust enrichment did not occur. Citing precedent, the Tribunal determined that the bar of unjust enrichment did not apply to cash securities deposits, leading to the appeal being allowed with consequential relief. Case-Laws Customs Thu, 06 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253724