https://www.taxtmi.com/caselaws?id=437005 Excess customs duty paid on import was held refundable under Section 27 of the Customs Act, 1962, and the refund order remained unimplemented. The departmental challenge did not disturb the finding that the assessee was entitled to refund, and the objection on unjust enrichment was rejected on the facts. The dispute being confined to interest, the appeal failed to unsettle the refund entitlement, and refund with interest was upheld as maintainable. en-us Tue, 14 Feb 2023 00:00:00 +0530 Wed, 26 Apr 2023 09:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437005 Excess customs duty paid on import was held refundable under Section 27 of the Customs Act, 1962, and the refund order remained unimplemented. The departmental challenge did not disturb the finding that the assessee was entitled to refund, and the objection on unjust enrichment was rejected on the facts. The dispute being confined to interest, the appeal failed to unsettle the refund entitlement, and refund with interest was upheld as maintainable. Case-Laws Customs Tue, 14 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437005