https://www.taxtmi.com/highlights?id=75404 Refund claim - Principles of unjust enrichment - Imported goods as ''wireless telephone'' - The Tribunal's findings indicated that the appellant had paid duty without waiting for a show cause notice, leading to the penalty being set aside. Thus, denial of refund based on non-appeal against Order-in-original 36/2004 was deemed incorrect. - The Tribunal found no merit in denying the refund on the ground of unjust enrichment. Consequently, the impugned orders were set aside, and the appeals were allowed with consequential relief, if any, as per law. en-us Tue, 05 Mar 2024 14:46:19 +0530 Tue, 05 Mar 2024 14:46:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75404 Refund claim - Principles of unjust enrichment - Imported goods as ''wireless telephone'' - The Tribunal's findings indicated that the appellant had paid duty without waiting for a show cause notice, leading to the penalty being set aside. Thus, denial of refund based on non-appeal against Order-in-original 36/2004 was deemed incorrect. - The Tribunal found no merit in denying the refund on the ground of unjust enrichment. Consequently, the impugned orders were set aside, and the appeals were allowed with consequential relief, if any, as per law. Highlights Customs Tue, 05 Mar 2024 14:46:19 +0530 https://www.taxtmi.com/highlights?id=75404