https://www.taxtmi.com/caselaws?id=387672 The Tribunal set aside the impugned order, allowing the appellant's appeal for the refund of excess customs duty paid. It determined that the denial based on unjust enrichment was unsustainable, as the principle was not applicable prior to the 2006 amendment to Section 18 of the Customs Act. Additionally, the Tribunal found that the non-production of original documents was not a valid ground for rejection, given the appellant's submission of photocopies, a Chartered Accountant certificate, and an affidavit of indemnity. Consequently, the Tribunal granted the refund claim with consequential relief, if applicable. en-us Wed, 23 Oct 2019 00:00:00 +0530 Fri, 08 Nov 2024 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387672 The Tribunal set aside the impugned order, allowing the appellant's appeal for the refund of excess customs duty paid. It determined that the denial based on unjust enrichment was unsustainable, as the principle was not applicable prior to the 2006 amendment to Section 18 of the Customs Act. Additionally, the Tribunal found that the non-production of original documents was not a valid ground for rejection, given the appellant's submission of photocopies, a Chartered Accountant certificate, and an affidavit of indemnity. Consequently, the Tribunal granted the refund claim with consequential relief, if applicable. Case-Laws Customs Wed, 23 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387672