https://www.taxtmi.com/caselaws?id=759631 CESTAT New Delhi (AT) dismissed the appeal, upholding the Commissioner (Appeals) order: the importer failed to establish the goods were Gum Arabic qualifying for CVD exemption, so self-assessed CVD was correctly paid and no refund is due. The refund claim is time-barred and not within the proviso to section 27, and refund is also barred by unjust enrichment because there is no evidence the duty was not passed on to buyers. Accordingly, the claim is rejected and the impugned order is affirmed. en-us Tue, 01 Oct 2024 00:00:00 +0530 Thu, 11 Sep 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759631 CESTAT New Delhi (AT) dismissed the appeal, upholding the Commissioner (Appeals) order: the importer failed to establish the goods were Gum Arabic qualifying for CVD exemption, so self-assessed CVD was correctly paid and no refund is due. The refund claim is time-barred and not within the proviso to section 27, and refund is also barred by unjust enrichment because there is no evidence the duty was not passed on to buyers. Accordingly, the claim is rejected and the impugned order is affirmed. Case-Laws Customs Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759631