https://www.taxtmi.com/caselaws?id=349831 Section 26A of the Customs Act applies only where imported goods have been cleared for home consumption and are later exported in the prescribed circumstances; where the goods were not cleared for home consumption, that bar did not apply. The refund claim was found to be within limitation under Section 27, and unjust enrichment was held inapplicable on the facts because the goods were never cleared for home consumption. Interest on delayed refund was also held payable under the statutory scheme after the prescribed period from filing of the refund application. The refund was therefore admissible and consequential relief followed. en-us Thu, 19 Oct 2017 00:00:00 +0530 Thu, 16 Nov 2017 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349831 Section 26A of the Customs Act applies only where imported goods have been cleared for home consumption and are later exported in the prescribed circumstances; where the goods were not cleared for home consumption, that bar did not apply. The refund claim was found to be within limitation under Section 27, and unjust enrichment was held inapplicable on the facts because the goods were never cleared for home consumption. Interest on delayed refund was also held payable under the statutory scheme after the prescribed period from filing of the refund application. The refund was therefore admissible and consequential relief followed. Case-Laws Customs Thu, 19 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349831