https://www.taxtmi.com/caselaws?id=358867 The Tribunal held that the appellant was entitled to a refund under Section 27 of the Customs Act, irrespective of challenging the assessment order. Emphasizing the deletion of the assessment order challenge prerequisite, the Tribunal rejected the Revenue's argument on unjust enrichment. The appellant's proper accounting records and certification indicated no unjust enrichment, leading to the Tribunal setting aside the impugned order and allowing the appeal in favor of the appellant. en-us Wed, 18 Apr 2018 00:00:00 +0530 Fri, 20 Apr 2018 05:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358867 The Tribunal held that the appellant was entitled to a refund under Section 27 of the Customs Act, irrespective of challenging the assessment order. Emphasizing the deletion of the assessment order challenge prerequisite, the Tribunal rejected the Revenue's argument on unjust enrichment. The appellant's proper accounting records and certification indicated no unjust enrichment, leading to the Tribunal setting aside the impugned order and allowing the appeal in favor of the appellant. Case-Laws Customs Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358867