https://www.taxtmi.com/caselaws?id=394014 The appeal concerning the refund of Special Additional Duty (SAD) under a specific customs notification was reviewed. The judge decided to recall the Final Order to examine the appeal on merit due to procedural issues. In another aspect, the revenue's appeal on unjust enrichment in the refund case was dismissed. Despite meeting the requirements outlined in relevant Circulars, the revenue's actions were found to be in violation of the Circular, resulting in a waste of court time. The appeal was ultimately dismissed after allowing a Rectification of Mistake Application. en-us Fri, 28 Feb 2020 00:00:00 +0530 Sat, 28 Mar 2020 10:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394014 The appeal concerning the refund of Special Additional Duty (SAD) under a specific customs notification was reviewed. The judge decided to recall the Final Order to examine the appeal on merit due to procedural issues. In another aspect, the revenue's appeal on unjust enrichment in the refund case was dismissed. Despite meeting the requirements outlined in relevant Circulars, the revenue's actions were found to be in violation of the Circular, resulting in a waste of court time. The appeal was ultimately dismissed after allowing a Rectification of Mistake Application. Case-Laws Customs Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394014