https://www.taxtmi.com/caselaws?id=373817 The Tribunal set aside the decision rejecting the refund claim for excessive customs duty payment, remanding the case for a fresh decision. The appellant's entitlement to correction under the Customs Act was acknowledged, emphasizing the absence of challenge to the assessment's key aspects. The doctrine of unjust enrichment was also addressed, with the rejection based on unsustainable grounds overturned in line with precedent. The case underscores the importance of considering evidence and observations in customs duty disputes, ensuring fair and accurate assessments. en-us Wed, 02 Jan 2019 00:00:00 +0530 Mon, 21 Jan 2019 09:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373817 The Tribunal set aside the decision rejecting the refund claim for excessive customs duty payment, remanding the case for a fresh decision. The appellant's entitlement to correction under the Customs Act was acknowledged, emphasizing the absence of challenge to the assessment's key aspects. The doctrine of unjust enrichment was also addressed, with the rejection based on unsustainable grounds overturned in line with precedent. The case underscores the importance of considering evidence and observations in customs duty disputes, ensuring fair and accurate assessments. Case-Laws Customs Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373817