https://www.taxtmi.com/caselaws?id=191337 Refund claims supported by a dated acknowledgement remain within limitation even where supporting documents, including an EODC, are incomplete at filing; the acknowledged presentation establishes timely filing. Refund of an encashed bank guarantee furnished as EPCG scheme security is not subject to unjust enrichment because the encashed amount is not duty collected on assessment or paid at clearance. Accordingly, denial of the refund was unsustainable and the claimant was entitled to refund with consequential relief. 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 Refund claims supported by a dated acknowledgement remain within limitation even where supporting documents, including an EODC, are incomplete at filing; the acknowledged presentation establishes timely filing. Refund of an encashed bank guarantee furnished as EPCG scheme security is not subject to unjust enrichment because the encashed amount is not duty collected on assessment or paid at clearance. Accordingly, denial of the refund was unsustainable and the claimant was entitled to refund with consequential relief. Case-Laws Customs Mon, 16 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191337