https://www.taxtmi.com/caselaws?id=365028 The Tribunal upheld the lower authority's decision to demand the erroneously refunded amount of Special Additional Duty, along with interest and penalty, due to the submission of a forged certificate by the importer to fulfill the unjust enrichment condition for the refund. The appeals challenging the recoverability of the demand, interest, and penalty were dismissed, affirming the sustainability of the impugned orders. en-us Wed, 18 Apr 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365028 The Tribunal upheld the lower authority's decision to demand the erroneously refunded amount of Special Additional Duty, along with interest and penalty, due to the submission of a forged certificate by the importer to fulfill the unjust enrichment condition for the refund. The appeals challenging the recoverability of the demand, interest, and penalty were dismissed, affirming the sustainability of the impugned orders. Case-Laws Customs Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365028