https://www.taxtmi.com/caselaws?id=272389 Imported vehicle-conversion kits were treated as eligible for concessional additional duty under Notification No. 21/2002-Cus. because an earlier order in the assessee's own case granting the same benefit had not been stayed and remained operative. The refund claim was also not barred by unjust enrichment, as a Chartered Accountant's certificate showed that the duty burden had not been passed on. On both issues, the Revenue's challenge failed and the appellate relief in favour of the assessee was sustained. en-us Tue, 15 Dec 2015 00:00:00 +0530 Wed, 02 May 2018 06:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272389 Imported vehicle-conversion kits were treated as eligible for concessional additional duty under Notification No. 21/2002-Cus. because an earlier order in the assessee's own case granting the same benefit had not been stayed and remained operative. The refund claim was also not barred by unjust enrichment, as a Chartered Accountant's certificate showed that the duty burden had not been passed on. On both issues, the Revenue's challenge failed and the appellate relief in favour of the assessee was sustained. Case-Laws Customs Tue, 15 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272389