https://www.taxtmi.com/caselaws?id=763834 CESTAT Mumbai held that appellants were entitled to refund of customs duty paid on LNG goods not unloaded at import port. Out of 1,960,086.950 MMBTU proposed for import, only 311,837 MMBTU were actually discharged, with remaining quantity exported back. Tribunal ruled that goods not unloaded and exported back do not qualify as imported goods under Customs Act, 1962. Principle of unjust enrichment does not apply to such unloaded goods. Matter remanded to Commissioner (Appeals) for fresh adjudication after proper examination of documentary evidence regarding duty refund claim. en-us Mon, 09 Dec 2024 00:00:00 +0530 Mon, 30 Dec 2024 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763834 CESTAT Mumbai held that appellants were entitled to refund of customs duty paid on LNG goods not unloaded at import port. Out of 1,960,086.950 MMBTU proposed for import, only 311,837 MMBTU were actually discharged, with remaining quantity exported back. Tribunal ruled that goods not unloaded and exported back do not qualify as imported goods under Customs Act, 1962. Principle of unjust enrichment does not apply to such unloaded goods. Matter remanded to Commissioner (Appeals) for fresh adjudication after proper examination of documentary evidence regarding duty refund claim. Case-Laws Customs Mon, 09 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763834