https://www.taxtmi.com/caselaws?id=334660 The Customs Appellate Tribunal upheld the Commissioner's classification of imported goods as prime quality steel rods instead of heavy melting scrap, imposing duty and ordering confiscation. The Tribunal remanded the case for further consideration. Subsequently, the Commissioner confiscated goods, imposed penalties, and credited duty to the Consumer Welfare Fund citing unjust enrichment. The appellant's refund application was partially granted, leading to an appeal. The Tribunal found the refusal to refund duty based on unjust enrichment erroneous, directing a reconsideration with additional evidence within three months. en-us Thu, 03 Nov 2016 00:00:00 +0530 Fri, 18 Nov 2016 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334660 The Customs Appellate Tribunal upheld the Commissioner's classification of imported goods as prime quality steel rods instead of heavy melting scrap, imposing duty and ordering confiscation. The Tribunal remanded the case for further consideration. Subsequently, the Commissioner confiscated goods, imposed penalties, and credited duty to the Consumer Welfare Fund citing unjust enrichment. The appellant's refund application was partially granted, leading to an appeal. The Tribunal found the refusal to refund duty based on unjust enrichment erroneous, directing a reconsideration with additional evidence within three months. Case-Laws Customs Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334660