https://www.taxtmi.com/caselaws?id=4040 The Tribunal set aside the confiscation and penalty imposed on appellants for alleged non-payment of duty as they proved the goods were cleared with duty payment. The demand for duty, redemption fine, and penalty were all annulled, ruling the seizure unjustified. Refund denial based on unjust enrichment was overturned, noting the initial duty payment acceptance. The Tribunal held unjust enrichment inapplicable when duty is paid post-clearance without evidence of subsequent recovery. The Commissioner (Appe'als)'s decision was reversed, granting relief to the appellants. en-us Fri, 07 Dec 2007 00:00:00 +0530 Sat, 17 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4040 The Tribunal set aside the confiscation and penalty imposed on appellants for alleged non-payment of duty as they proved the goods were cleared with duty payment. The demand for duty, redemption fine, and penalty were all annulled, ruling the seizure unjustified. Refund denial based on unjust enrichment was overturned, noting the initial duty payment acceptance. The Tribunal held unjust enrichment inapplicable when duty is paid post-clearance without evidence of subsequent recovery. The Commissioner (Appe'als)'s decision was reversed, granting relief to the appellants. Case-Laws Central Excise Fri, 07 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4040