https://www.taxtmi.com/caselaws?id=31556 The High Court set aside the Central Excise, Customs and Service Tax Appellate Tribunal's decision, remanding the case for reconsideration. The tribunal's reliance on Section 9A of the Customs Tariff Act to exclude the doctrine of unjust enrichment was challenged. The High Court, citing a Supreme Court precedent, emphasized that Section 9A does not automatically preclude unjust enrichment. The tribunal was instructed to reevaluate the applicability of unjust enrichment and assess the evidence provided by the respondent. The case was sent back for fresh consideration, with no costs imposed on either party. en-us Wed, 23 Jul 2008 00:00:00 +0530 Sat, 22 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31556 The High Court set aside the Central Excise, Customs and Service Tax Appellate Tribunal's decision, remanding the case for reconsideration. The tribunal's reliance on Section 9A of the Customs Tariff Act to exclude the doctrine of unjust enrichment was challenged. The High Court, citing a Supreme Court precedent, emphasized that Section 9A does not automatically preclude unjust enrichment. The tribunal was instructed to reevaluate the applicability of unjust enrichment and assess the evidence provided by the respondent. The case was sent back for fresh consideration, with no costs imposed on either party. Case-Laws Customs Wed, 23 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31556