https://www.taxtmi.com/caselaws?id=350550 The Tribunal upheld the impugned order, dismissing the Revenue's appeal against the rejection of their Order-in-Original appeal by the Commissioner(Appeals). The case revolved around an excess payment on bunkers and provisions for a vessel during coastal operations. The Revenue argued that the doctrine of unjust enrichment was not considered, buyer-seller dynamics in bunkers supply were overlooked, and a Chartered Accountant certificate was improperly accepted. However, the Tribunal found in favor of the assessee, emphasizing that the provisional duty payment was not actual duty and citing precedents where the doctrine of unjust enrichment was deemed inapplicable in such cases. en-us Tue, 24 Oct 2017 00:00:00 +0530 Wed, 15 Nov 2017 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350550 The Tribunal upheld the impugned order, dismissing the Revenue's appeal against the rejection of their Order-in-Original appeal by the Commissioner(Appeals). The case revolved around an excess payment on bunkers and provisions for a vessel during coastal operations. The Revenue argued that the doctrine of unjust enrichment was not considered, buyer-seller dynamics in bunkers supply were overlooked, and a Chartered Accountant certificate was improperly accepted. However, the Tribunal found in favor of the assessee, emphasizing that the provisional duty payment was not actual duty and citing precedents where the doctrine of unjust enrichment was deemed inapplicable in such cases. Case-Laws Customs Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350550