https://www.taxtmi.com/caselaws?id=760954 CESTAT Kolkata ruled in favor of the appellant regarding a customs refund dispute. The appellant claimed exemption under Notification No. 46/2011-Cus which was initially denied during re-assessment but later allowed by Commissioner (Appeals) under Section 154 of Customs Act, 1962. The refund of Rs.4,87,208/- was sanctioned and paid. Department's subsequent show cause notice challenging the refund on limitation grounds did not raise unjust enrichment issues. Commissioner (Appeals) exceeded the scope of the notice by introducing unjust enrichment and remanding the matter. CESTAT held the Assistant Commissioner properly sanctioned the refund, had already examined unjust enrichment finding no violation, and set aside the Commissioner's order as legally untenable. en-us Tue, 08 Oct 2024 00:00:00 +0530 Tue, 29 Oct 2024 16:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760954 CESTAT Kolkata ruled in favor of the appellant regarding a customs refund dispute. The appellant claimed exemption under Notification No. 46/2011-Cus which was initially denied during re-assessment but later allowed by Commissioner (Appeals) under Section 154 of Customs Act, 1962. The refund of Rs.4,87,208/- was sanctioned and paid. Department's subsequent show cause notice challenging the refund on limitation grounds did not raise unjust enrichment issues. Commissioner (Appeals) exceeded the scope of the notice by introducing unjust enrichment and remanding the matter. CESTAT held the Assistant Commissioner properly sanctioned the refund, had already examined unjust enrichment finding no violation, and set aside the Commissioner's order as legally untenable. Case-Laws Customs Tue, 08 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760954