https://www.taxtmi.com/caselaws?id=270356 The Tribunal dismissed the appeal concerning the refusal of the refund claim for Central Value Duty on imported natural rubber. The appellant's argument that cess was not payable on the imported rubber was not accepted, and the Tribunal emphasized the importance of challenging the assessment order for refund claims. The appellant's unjust enrichment claim based on a cost accountant certificate was also rejected due to the timing of submission post-appeal rejection. The Tribunal upheld the assessment order's significance in refund applications, following legal precedents and previous judgments, ultimately denying the appellant's appeal. en-us Fri, 11 Sep 2015 00:00:00 +0530 Fri, 21 Oct 2016 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270356 The Tribunal dismissed the appeal concerning the refusal of the refund claim for Central Value Duty on imported natural rubber. The appellant's argument that cess was not payable on the imported rubber was not accepted, and the Tribunal emphasized the importance of challenging the assessment order for refund claims. The appellant's unjust enrichment claim based on a cost accountant certificate was also rejected due to the timing of submission post-appeal rejection. The Tribunal upheld the assessment order's significance in refund applications, following legal precedents and previous judgments, ultimately denying the appellant's appeal. Case-Laws Customs Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270356