https://www.taxtmi.com/caselaws?id=343440 The appeal challenged the denial of a refund claim on duty-free import eligibility under notification no.39/96-Cus. The Commissioner of Customs (Import) contended that the refund was unjust due to enrichment, but the appellate authority found no grounds for this assertion. The denial of the refund without challenging the assessment was deemed improper, as the appellant was entitled to exemption under the notification. The original authority's decision to grant the refund was upheld, emphasizing the importance of proper scrutiny and adherence to legal provisions to prevent unjust enrichment and unauthorized tax collection. en-us Fri, 07 Apr 2017 00:00:00 +0530 Sat, 10 Feb 2018 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343440 The appeal challenged the denial of a refund claim on duty-free import eligibility under notification no.39/96-Cus. The Commissioner of Customs (Import) contended that the refund was unjust due to enrichment, but the appellate authority found no grounds for this assertion. The denial of the refund without challenging the assessment was deemed improper, as the appellant was entitled to exemption under the notification. The original authority's decision to grant the refund was upheld, emphasizing the importance of proper scrutiny and adherence to legal provisions to prevent unjust enrichment and unauthorized tax collection. Case-Laws Customs Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343440