https://www.taxtmi.com/caselaws?id=337614 The Tribunal allowed the condonation of delay in filing appeals despite procedural errors, emphasizing that substantive rights cannot be denied for procedural lapses. Regarding the refund claim, the Tribunal held that unjust enrichment does not apply to imported capital goods used captively, overturning the decision to credit the refund to the Consumer Welfare Fund. The appellant was deemed eligible for the refund, with the appeals granted along with consequential reliefs based on assessments finalized before a specific date. en-us Thu, 15 Dec 2016 00:00:00 +0530 Fri, 13 Jan 2017 10:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337614 The Tribunal allowed the condonation of delay in filing appeals despite procedural errors, emphasizing that substantive rights cannot be denied for procedural lapses. Regarding the refund claim, the Tribunal held that unjust enrichment does not apply to imported capital goods used captively, overturning the decision to credit the refund to the Consumer Welfare Fund. The appellant was deemed eligible for the refund, with the appeals granted along with consequential reliefs based on assessments finalized before a specific date. Case-Laws Customs Thu, 15 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337614