https://www.taxtmi.com/caselaws?id=329885 The Tribunal allowed the appeal, remanding the matter for further examination by the original authority. The appellant was found entitled to a refund claim under Section 27 of the Customs Act for excess duty paid due to ignorance of a concessional rate of duty notification, within the six-month limitation period. The Tribunal stressed the need to assess unjust enrichment before processing the refund claim, following the Delhi High Court's ruling that such refunds are permissible even without a formal assessment order. en-us Wed, 01 Jun 2016 00:00:00 +0530 Mon, 11 Jul 2016 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329885 The Tribunal allowed the appeal, remanding the matter for further examination by the original authority. The appellant was found entitled to a refund claim under Section 27 of the Customs Act for excess duty paid due to ignorance of a concessional rate of duty notification, within the six-month limitation period. The Tribunal stressed the need to assess unjust enrichment before processing the refund claim, following the Delhi High Court's ruling that such refunds are permissible even without a formal assessment order. Case-Laws Customs Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329885