https://www.taxtmi.com/caselaws?id=439486 The appellant filed refund claims for the differential duty under Section 27 of the Customs Act, 1962, due to issues in availing a CVD exemption on imported mobile phones. The Tribunal confirmed that refunds from reassessed Bills of Entry are permissible. Regarding the doctrine of unjust enrichment, the case was remanded to determine if the excess duty was borne by the appellant or passed on. The original authority must examine financial records to decide on refund payment or crediting to the Consumer Welfare Fund. The appeal was allowed for further examination, ensuring a fair opportunity for the appellant to present their case within three months. en-us Tue, 20 Jun 2023 00:00:00 +0530 Sun, 25 Jun 2023 20:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439486 The appellant filed refund claims for the differential duty under Section 27 of the Customs Act, 1962, due to issues in availing a CVD exemption on imported mobile phones. The Tribunal confirmed that refunds from reassessed Bills of Entry are permissible. Regarding the doctrine of unjust enrichment, the case was remanded to determine if the excess duty was borne by the appellant or passed on. The original authority must examine financial records to decide on refund payment or crediting to the Consumer Welfare Fund. The appeal was allowed for further examination, ensuring a fair opportunity for the appellant to present their case within three months. Case-Laws Customs Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439486