https://www.taxtmi.com/caselaws?id=362583 The Tribunal overturned the rejection of a refund claim on Customs duty due to limitation but upheld it on the grounds of unjust enrichment. The appellant's claim, filed within one year of payment but with supporting documents submitted later, was initially rejected for being time-barred. However, the Tribunal found the rejection based on limitation was incorrect. Nonetheless, the rejection was upheld due to unjust enrichment, as the appellant had already passed on the duty burden to customers before filing the claim. Consequently, the appeal was rejected, affirming the lower authorities' decision on unjust enrichment. en-us Thu, 24 May 2018 00:00:00 +0530 Fri, 29 Jun 2018 07:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362583 The Tribunal overturned the rejection of a refund claim on Customs duty due to limitation but upheld it on the grounds of unjust enrichment. The appellant's claim, filed within one year of payment but with supporting documents submitted later, was initially rejected for being time-barred. However, the Tribunal found the rejection based on limitation was incorrect. Nonetheless, the rejection was upheld due to unjust enrichment, as the appellant had already passed on the duty burden to customers before filing the claim. Consequently, the appeal was rejected, affirming the lower authorities' decision on unjust enrichment. Case-Laws Central Excise Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362583