https://www.taxtmi.com/caselaws?id=332464 The Tribunal set aside the original order denying a specific notification benefit to the appellant for importing an old car, directing a refund of the duty paid by the subsequent owner. The appellant sought a refund of the pre-deposit, arguing unjust enrichment should not apply as the import was for personal use. The Tribunal held that unjust enrichment scrutiny was necessary, remanding the case to verify if duty incidence was passed on, and directing a fresh order within three months. The case highlighted the application of unjust enrichment in duty refund claims, emphasizing thorough verification for a just outcome. en-us Thu, 18 Aug 2016 00:00:00 +0530 Thu, 06 Apr 2017 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332464 The Tribunal set aside the original order denying a specific notification benefit to the appellant for importing an old car, directing a refund of the duty paid by the subsequent owner. The appellant sought a refund of the pre-deposit, arguing unjust enrichment should not apply as the import was for personal use. The Tribunal held that unjust enrichment scrutiny was necessary, remanding the case to verify if duty incidence was passed on, and directing a fresh order within three months. The case highlighted the application of unjust enrichment in duty refund claims, emphasizing thorough verification for a just outcome. Case-Laws Customs Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332464