https://www.taxtmi.com/caselaws?id=195410 The Tribunal allowed the appeal filed by M/s Jajoo Surgical Pvt. Ltd., holding that the appellant was entitled to claim a refund for the excess basic customs duty paid in cash due to the unjust enrichment principle. It was determined that the absence of a disputed assessment order did not preclude the appellant from filing a refund claim under Section 27 of the Customs Act, 1962. The Tribunal's interpretation of the statutory provisions and reliance on relevant case law led to the decision to set aside the impugned order and grant consequential benefits to the appellant. en-us Tue, 31 Jan 2017 00:00:00 +0530 Mon, 30 Oct 2017 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195410 The Tribunal allowed the appeal filed by M/s Jajoo Surgical Pvt. Ltd., holding that the appellant was entitled to claim a refund for the excess basic customs duty paid in cash due to the unjust enrichment principle. It was determined that the absence of a disputed assessment order did not preclude the appellant from filing a refund claim under Section 27 of the Customs Act, 1962. The Tribunal's interpretation of the statutory provisions and reliance on relevant case law led to the decision to set aside the impugned order and grant consequential benefits to the appellant. Case-Laws Customs Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195410