https://www.taxtmi.com/caselaws?id=263474 The High Court upheld the refund claim filed by the respondent for an imported item, rejecting the appellant Revenue's argument that a refund claim cannot be entertained without challenging the assessment order. The case focused on determining unjust enrichment for the refund claim, with the Commissioner (Appeals) and CESTAT affirming the refund based on evidence provided. The High Court found no substantial question of law as all authorities agreed on the findings. The appeal based on concurrent orders by three authorities was dismissed due to consistent findings on the refund claim and unjust enrichment. en-us Mon, 30 Mar 2015 00:00:00 +0530 Thu, 03 Sep 2015 07:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263474 The High Court upheld the refund claim filed by the respondent for an imported item, rejecting the appellant Revenue's argument that a refund claim cannot be entertained without challenging the assessment order. The case focused on determining unjust enrichment for the refund claim, with the Commissioner (Appeals) and CESTAT affirming the refund based on evidence provided. The High Court found no substantial question of law as all authorities agreed on the findings. The appeal based on concurrent orders by three authorities was dismissed due to consistent findings on the refund claim and unjust enrichment. Case-Laws Customs Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263474