https://www.taxtmi.com/caselaws?id=366227 The Tribunal ruled in favor of the appellant, setting aside the rejection of the refund claim amounting to &8377; 9,48,536/- by M/s Ashapura Trade and Transport Pvt Ltd. The rejection was based on the appellant availing CENVAT credit, which was deemed irrelevant for the refund benefit under the Customs Act, 1962. The authorities failed to address the unjust enrichment aspect properly, leading to the Tribunal allowing the appeal with consequential relief. The importance of adhering to the Customs Act provisions and evaluating unjust enrichment in refund claims for fair treatment and legal compliance was emphasized. en-us Tue, 14 Aug 2018 00:00:00 +0530 Fri, 31 Aug 2018 08:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366227 The Tribunal ruled in favor of the appellant, setting aside the rejection of the refund claim amounting to &8377; 9,48,536/- by M/s Ashapura Trade and Transport Pvt Ltd. The rejection was based on the appellant availing CENVAT credit, which was deemed irrelevant for the refund benefit under the Customs Act, 1962. The authorities failed to address the unjust enrichment aspect properly, leading to the Tribunal allowing the appeal with consequential relief. The importance of adhering to the Customs Act provisions and evaluating unjust enrichment in refund claims for fair treatment and legal compliance was emphasized. Case-Laws Customs Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366227