https://www.taxtmi.com/caselaws?id=760239 The CESTAT Ahmedabad upheld the refund claim for duty paid on short landing of imported goods. The tribunal found no unjust enrichment as the refund amount was shown as receivable in the appellant's books with CA certification, and duty incidence was not passed to others. Following SC precedent in Ranbaxy Laboratories, interest on refund was held payable from three months after filing the refund application. The revenue's appeal was dismissed while the appellant's appeal regarding interest calculation was allowed. en-us Tue, 15 Oct 2024 00:00:00 +0530 Mon, 21 Oct 2024 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760239 The CESTAT Ahmedabad upheld the refund claim for duty paid on short landing of imported goods. The tribunal found no unjust enrichment as the refund amount was shown as receivable in the appellant's books with CA certification, and duty incidence was not passed to others. Following SC precedent in Ranbaxy Laboratories, interest on refund was held payable from three months after filing the refund application. The revenue's appeal was dismissed while the appellant's appeal regarding interest calculation was allowed. Case-Laws Customs Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760239