https://www.taxtmi.com/caselaws?id=753563 CESTAT Kolkata allowed the appeal for refund of excess duty paid under protest. The appellant had paid CVD at 6% under one notification while being eligible for benefits under another notification. The tribunal held that the bar of unjust enrichment was not applicable as duty was paid under protest and the appellant provided chartered accountant certificate showing refund amount in balance sheet. Following precedent in appellant's own case and Girish Foods case, refund was granted with interest under Section 27A of Customs Act from three months after filing claim until realization. en-us Tue, 04 Jun 2024 00:00:00 +0530 Wed, 05 Jun 2024 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753563 CESTAT Kolkata allowed the appeal for refund of excess duty paid under protest. The appellant had paid CVD at 6% under one notification while being eligible for benefits under another notification. The tribunal held that the bar of unjust enrichment was not applicable as duty was paid under protest and the appellant provided chartered accountant certificate showing refund amount in balance sheet. Following precedent in appellant's own case and Girish Foods case, refund was granted with interest under Section 27A of Customs Act from three months after filing claim until realization. Case-Laws Customs Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753563