https://www.taxtmi.com/caselaws?id=262884 The Tribunal upheld the denial of the refund, emphasizing the requirement to meet the test of unjust enrichment as per Section 27(1) of the Customs Act, 1962 for all refund claims, including those under Section 27(3). Despite the appellant's arguments, insufficient evidence was presented to prove compliance with this test, leading to the dismissal of the appeal. The decision highlights the importance of providing substantial evidence to demonstrate that a refund will not result in unjust enrichment to the appellant. en-us Tue, 30 Oct 2012 00:00:00 +0530 Sat, 22 Aug 2015 07:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262884 The Tribunal upheld the denial of the refund, emphasizing the requirement to meet the test of unjust enrichment as per Section 27(1) of the Customs Act, 1962 for all refund claims, including those under Section 27(3). Despite the appellant's arguments, insufficient evidence was presented to prove compliance with this test, leading to the dismissal of the appeal. The decision highlights the importance of providing substantial evidence to demonstrate that a refund will not result in unjust enrichment to the appellant. Case-Laws Customs Tue, 30 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262884