https://www.taxtmi.com/caselaws?id=41617 The court ruled in favor of the petitioners in a case involving the classification of Naphthalene for countervailing duty purposes. It held that the Customs authorities erred in levying countervailing duty on Naphthalene derived from coal-tar, not petroleum, rendering the duty null and void due to jurisdictional error. The court also rejected the argument of unjust enrichment and awarded interest at 12% per annum on the refunded amount. The petition was allowed, and the court ordered the refund of the duty with interest to be paid within four weeks. en-us Thu, 11 Apr 1985 00:00:00 +0530 Fri, 04 Jun 2010 18:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41617 The court ruled in favor of the petitioners in a case involving the classification of Naphthalene for countervailing duty purposes. It held that the Customs authorities erred in levying countervailing duty on Naphthalene derived from coal-tar, not petroleum, rendering the duty null and void due to jurisdictional error. The court also rejected the argument of unjust enrichment and awarded interest at 12% per annum on the refunded amount. The petition was allowed, and the court ordered the refund of the duty with interest to be paid within four weeks. Case-Laws Customs Thu, 11 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41617