https://www.taxtmi.com/caselaws?id=437499 The Tribunal allowed the appeal by remanding the case back to the original authority for reconsideration of the refund claim under the Customs Act, 1962. The Tribunal found that the original authority's rejection based on unjust enrichment was incorrect, as the provisions require a refund if the importer has not passed on the duty burden. The original authority is directed to reassess the claim, allowing the appellant to present their case. The decision was pronounced on 31.03.2023. en-us Fri, 31 Mar 2023 00:00:00 +0530 Tue, 21 Nov 2023 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437499 The Tribunal allowed the appeal by remanding the case back to the original authority for reconsideration of the refund claim under the Customs Act, 1962. The Tribunal found that the original authority's rejection based on unjust enrichment was incorrect, as the provisions require a refund if the importer has not passed on the duty burden. The original authority is directed to reassess the claim, allowing the appellant to present their case. The decision was pronounced on 31.03.2023. Case-Laws Customs Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437499