https://www.taxtmi.com/highlights?id=78166 The case involved a refund claim for duty paid under protest, rejected on the ground of unjust enrichment. The appellant paid duty under protest and filed a refund claim for excess duty paid. The Tribunal held that the appellant passed the bar of unjust enrichment by providing a certificate from a Chartered Accountant and showing the refund amount in the Balance sheet. The appellant was entitled to the refund as per the decision in a previous case with similar facts. The appellant was also granted interest u/s 27A of the Customs Act, 1962 from three months after filing the refund claim. The Tribunal set aside the order and allowed the appeal. en-us Wed, 05 Jun 2024 10:40:01 +0530 Wed, 05 Jun 2024 10:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78166 The case involved a refund claim for duty paid under protest, rejected on the ground of unjust enrichment. The appellant paid duty under protest and filed a refund claim for excess duty paid. The Tribunal held that the appellant passed the bar of unjust enrichment by providing a certificate from a Chartered Accountant and showing the refund amount in the Balance sheet. The appellant was entitled to the refund as per the decision in a previous case with similar facts. The appellant was also granted interest u/s 27A of the Customs Act, 1962 from three months after filing the refund claim. The Tribunal set aside the order and allowed the appeal. Highlights Customs Wed, 05 Jun 2024 10:40:01 +0530 https://www.taxtmi.com/highlights?id=78166