https://www.taxtmi.com/caselaws?id=446700 CESTAT Kolkata dismissed Revenue's appeal regarding refund claim rejection. Respondent initially paid full customs duty without Certificate of Country of Origin, later obtained certificate and filed refund claim within 12 months under Notification No.55/2011-Cus. CESTAT held ITC Limited SC precedent inapplicable as respondent became entitled to preferential tariff treatment only after obtaining certificate. Since respondent was manufacturer using imported goods for exported products, unjust enrichment bar didn't apply. Refund claim allowed, adjudicating authority directed to process within 60 days. en-us Wed, 06 Dec 2023 00:00:00 +0530 Fri, 08 Dec 2023 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446700 CESTAT Kolkata dismissed Revenue's appeal regarding refund claim rejection. Respondent initially paid full customs duty without Certificate of Country of Origin, later obtained certificate and filed refund claim within 12 months under Notification No.55/2011-Cus. CESTAT held ITC Limited SC precedent inapplicable as respondent became entitled to preferential tariff treatment only after obtaining certificate. Since respondent was manufacturer using imported goods for exported products, unjust enrichment bar didn't apply. Refund claim allowed, adjudicating authority directed to process within 60 days. Case-Laws Customs Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446700