https://www.taxtmi.com/caselaws?id=450414 CESTAT Bangalore set aside lower authorities' rejection of refund claims. The tribunal found that penalty refund of Rs.20,00,000 was wrongly denied as time-barred since appellant had filed appeal against original order and penalty was set aside. Regarding differential duty refund, tribunal held unjust enrichment principle did not apply as tender documents showed appellant bore duty burden increase, and unjust enrichment is not applicable to state undertakings. Appeals allowed with consequential relief. en-us Mon, 04 Mar 2024 00:00:00 +0530 Tue, 05 Mar 2024 08:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450414 CESTAT Bangalore set aside lower authorities' rejection of refund claims. The tribunal found that penalty refund of Rs.20,00,000 was wrongly denied as time-barred since appellant had filed appeal against original order and penalty was set aside. Regarding differential duty refund, tribunal held unjust enrichment principle did not apply as tender documents showed appellant bore duty burden increase, and unjust enrichment is not applicable to state undertakings. Appeals allowed with consequential relief. Case-Laws Customs Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450414