https://www.taxtmi.com/caselaws?id=325472 The Tribunal dismissed the appeal regarding the refund claim of duty paid on imported spares for drilling ships. The rejection of refunds was upheld based on grounds of unjust enrichment and failure to challenge assessment orders. The appellant's argument of delays in obtaining essentiality certificates and reliance on contract terms were deemed insufficient to prove absence of unjust enrichment. The burden of proof was on the appellants, who failed to provide satisfactory evidence beyond contract terms, leading to the dismissal of the appeal on the unjust enrichment ground and the interpretation of Section 27 of the Customs Act, 1962. en-us Fri, 08 Jan 2016 00:00:00 +0530 Sat, 01 Oct 2016 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325472 The Tribunal dismissed the appeal regarding the refund claim of duty paid on imported spares for drilling ships. The rejection of refunds was upheld based on grounds of unjust enrichment and failure to challenge assessment orders. The appellant's argument of delays in obtaining essentiality certificates and reliance on contract terms were deemed insufficient to prove absence of unjust enrichment. The burden of proof was on the appellants, who failed to provide satisfactory evidence beyond contract terms, leading to the dismissal of the appeal on the unjust enrichment ground and the interpretation of Section 27 of the Customs Act, 1962. Case-Laws Customs Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325472