https://www.taxtmi.com/caselaws?id=267226 The Supreme Court dismissed the appeal challenging the High Court's judgment on the refund of duty payment for imported machinery. The appellant failed to make full payment, resulting in the encashment of a bank guarantee. Despite a partial refund granted by the High Court, the Supreme Court upheld the rejection of the remaining amount based on the unjust enrichment doctrine. The Court emphasized that only the amount deposited as per court orders was eligible for refund, affirming the application of unjust enrichment and denying the appellant's claim for the balance amount. en-us Wed, 23 Sep 2015 00:00:00 +0530 Tue, 05 Jan 2016 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267226 The Supreme Court dismissed the appeal challenging the High Court's judgment on the refund of duty payment for imported machinery. The appellant failed to make full payment, resulting in the encashment of a bank guarantee. Despite a partial refund granted by the High Court, the Supreme Court upheld the rejection of the remaining amount based on the unjust enrichment doctrine. The Court emphasized that only the amount deposited as per court orders was eligible for refund, affirming the application of unjust enrichment and denying the appellant's claim for the balance amount. Case-Laws Customs Wed, 23 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267226