https://www.taxtmi.com/caselaws?id=334204 The Tribunal dismissed the department's appeal regarding the refund of excess paid customs duty on short quantity received between ship ullage and shore tanks. It held that the refund claims were not time-barred, could be challenged at the provisional stage, and duty should be demanded based on DIP measurement, not ship ullage. The principle of unjust enrichment was deemed inapplicable as there was no passing on the duty. The decision was based on relevant legal provisions and precedents, upholding the respondent's contentions. en-us Thu, 25 Aug 2016 00:00:00 +0530 Mon, 07 Nov 2016 13:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334204 The Tribunal dismissed the department's appeal regarding the refund of excess paid customs duty on short quantity received between ship ullage and shore tanks. It held that the refund claims were not time-barred, could be challenged at the provisional stage, and duty should be demanded based on DIP measurement, not ship ullage. The principle of unjust enrichment was deemed inapplicable as there was no passing on the duty. The decision was based on relevant legal provisions and precedents, upholding the respondent's contentions. Case-Laws Customs Thu, 25 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334204