https://www.taxtmi.com/caselaws?id=414347 The court held that the importer was entitled to a refund of excess customs duty paid on import of goods for the period before the 2006 amendment to Section 18 of the Customs Act, 1962. The doctrine of unjust enrichment did not apply in this case, and the court dismissed the revenue's appeal, allowing the importer to receive a refund in cash, excluding the CVD component already availed as CENVAT credit. en-us Thu, 30 Sep 2021 00:00:00 +0530 Wed, 03 Nov 2021 09:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414347 The court held that the importer was entitled to a refund of excess customs duty paid on import of goods for the period before the 2006 amendment to Section 18 of the Customs Act, 1962. The doctrine of unjust enrichment did not apply in this case, and the court dismissed the revenue's appeal, allowing the importer to receive a refund in cash, excluding the CVD component already availed as CENVAT credit. Case-Laws Customs Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414347