https://www.taxtmi.com/caselaws?id=758703 Gujarat HC allowed petition for refund of custom duty paid under protest. Petitioner imported four machines for World Bank project with valid state government certificate. Court held petitioner entitled to exemption under Notification 84/97-Customs for World Bank aided project machinery. Custom authorities directed to reassess Bills of Entry granting exemption and refund Rs. 86,00,068 with statutory interest within twelve weeks. Court found no unjust enrichment as petitioner produced chartered accountant certificate confirming duty burden not passed to others. en-us Mon, 06 May 2024 00:00:00 +0530 Tue, 17 Sep 2024 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758703 Gujarat HC allowed petition for refund of custom duty paid under protest. Petitioner imported four machines for World Bank project with valid state government certificate. Court held petitioner entitled to exemption under Notification 84/97-Customs for World Bank aided project machinery. Custom authorities directed to reassess Bills of Entry granting exemption and refund Rs. 86,00,068 with statutory interest within twelve weeks. Court found no unjust enrichment as petitioner produced chartered accountant certificate confirming duty burden not passed to others. Case-Laws Customs Mon, 06 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758703