https://www.taxtmi.com/caselaws?id=276571 The Tribunal allowed the appeal, setting aside the impugned orders and granting the appellant's refund claim for excess duty paid. It held that the appellant was eligible for the refund as the doctrine of unjust enrichment was not satisfied, supported by a Chartered Accountant's certificate. Additionally, the Tribunal ordered the refund of interest paid by the appellant due to a faulty assessment of imported goods, emphasizing that the interest liability was not justified and should be refunded. The appellant succeeded in proving the correctness of the declared transaction value, resulting in the appeals being allowed with consequential relief. en-us Wed, 07 Feb 2018 00:00:00 +0530 Wed, 14 Nov 2018 07:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276571 The Tribunal allowed the appeal, setting aside the impugned orders and granting the appellant's refund claim for excess duty paid. It held that the appellant was eligible for the refund as the doctrine of unjust enrichment was not satisfied, supported by a Chartered Accountant's certificate. Additionally, the Tribunal ordered the refund of interest paid by the appellant due to a faulty assessment of imported goods, emphasizing that the interest liability was not justified and should be refunded. The appellant succeeded in proving the correctness of the declared transaction value, resulting in the appeals being allowed with consequential relief. Case-Laws Customs Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276571