https://www.taxtmi.com/caselaws?id=337323 The Tribunal allowed the appeals, ruling in favor of the merchant exporters for the refund of the provisional amounts deposited towards duty and interest. The Tribunal held that the Appellants were entitled to the refund as the amounts were deposited in compliance with the DGFT's directions and no duty was payable on the imported goods under the advance licenses. Additionally, the Tribunal emphasized that the requirement of original documents should not override the substantive entitlement to the refund, especially when the deposited amounts were linked to the advance licenses. The doctrine of unjust enrichment was deemed inapplicable as the Appellants had not passed on the duty incidence. en-us Wed, 28 Dec 2016 00:00:00 +0530 Tue, 30 Jan 2018 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337323 The Tribunal allowed the appeals, ruling in favor of the merchant exporters for the refund of the provisional amounts deposited towards duty and interest. The Tribunal held that the Appellants were entitled to the refund as the amounts were deposited in compliance with the DGFT's directions and no duty was payable on the imported goods under the advance licenses. Additionally, the Tribunal emphasized that the requirement of original documents should not override the substantive entitlement to the refund, especially when the deposited amounts were linked to the advance licenses. The doctrine of unjust enrichment was deemed inapplicable as the Appellants had not passed on the duty incidence. Case-Laws Customs Wed, 28 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337323