https://www.taxtmi.com/caselaws?id=191337 A refund claim supported by a dated acknowledgement was treated as filed within limitation, even though the accompanying documents were incomplete, because the record still showed receipt of the application within time. Refund of an encashed bank guarantee was also held not to be barred by unjust enrichment, as the amount represented security furnished under the EPCG scheme and not duty collected on assessment. The note concludes that unjust enrichment does not apply where the sum refunded is not a duty incidence borne on clearance, and that a properly acknowledged refund claim cannot be rejected merely for missing supporting documents. en-us Mon, 16 May 2016 00:00:00 +0530 Fri, 31 Mar 2017 05:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191337 A refund claim supported by a dated acknowledgement was treated as filed within limitation, even though the accompanying documents were incomplete, because the record still showed receipt of the application within time. Refund of an encashed bank guarantee was also held not to be barred by unjust enrichment, as the amount represented security furnished under the EPCG scheme and not duty collected on assessment. The note concludes that unjust enrichment does not apply where the sum refunded is not a duty incidence borne on clearance, and that a properly acknowledged refund claim cannot be rejected merely for missing supporting documents. Case-Laws Customs Mon, 16 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191337