https://www.taxtmi.com/caselaws?id=328436 The judgment upholds the principle that unconstitutional levies should not be collected, emphasizing the importance of the doctrine of unjust enrichment and burden of proof. It dismisses the Revenue appeal, stating the respondent cannot be compelled to prove unjust enrichment without specific provisions. The court highlights that amounts not owed to the State should not be collected, referencing relevant case law. The decision clarifies the implications of unconstitutional levies and the application of legal provisions in customs law, ultimately ruling in favor of the respondent regarding refund denial. en-us Tue, 05 Apr 2016 00:00:00 +0530 Thu, 17 Nov 2016 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328436 The judgment upholds the principle that unconstitutional levies should not be collected, emphasizing the importance of the doctrine of unjust enrichment and burden of proof. It dismisses the Revenue appeal, stating the respondent cannot be compelled to prove unjust enrichment without specific provisions. The court highlights that amounts not owed to the State should not be collected, referencing relevant case law. The decision clarifies the implications of unconstitutional levies and the application of legal provisions in customs law, ultimately ruling in favor of the respondent regarding refund denial. Case-Laws Customs Tue, 05 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328436