https://www.taxtmi.com/caselaws?id=257229 The Tribunal allowed the appeal, overturning the Commissioner (Appeals)' decision to reject the refund claim for excess duty paid. The Tribunal held that the original adjudicating authority correctly sanctioned the refund and disagreed with the requirement for the claimant to prove unjust enrichment beyond any doubt. Emphasizing the system error causing the double payment and the prompt refund claim by the importer, the Tribunal found the rejection of the refund on grounds of unjust enrichment unfair, ultimately ruling in favor of the importer. en-us Mon, 17 Nov 2014 00:00:00 +0530 Wed, 03 Feb 2016 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257229 The Tribunal allowed the appeal, overturning the Commissioner (Appeals)' decision to reject the refund claim for excess duty paid. The Tribunal held that the original adjudicating authority correctly sanctioned the refund and disagreed with the requirement for the claimant to prove unjust enrichment beyond any doubt. Emphasizing the system error causing the double payment and the prompt refund claim by the importer, the Tribunal found the rejection of the refund on grounds of unjust enrichment unfair, ultimately ruling in favor of the importer. Case-Laws Customs Mon, 17 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257229