https://www.taxtmi.com/caselaws?id=775698 The CESTAT AHMEDABAD allowed the appeal, setting aside the recovery order of Rs. 11,05,908/- with interest. The tribunal held that the adjudicating authority erred in applying Section 18(5) of the Customs Act, 1962, and the doctrine of unjust enrichment did not apply to the refund of excess customs duty paid on unutilized stores during provisional assessment. The appellant demonstrated that the refund claim was recorded in the accounts and the duty was not passed on to buyers. Consequently, the recovery order was unsustainable and was quashed. en-us Mon, 28 Jul 2025 00:00:00 +0530 Tue, 29 Jul 2025 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775698 The CESTAT AHMEDABAD allowed the appeal, setting aside the recovery order of Rs. 11,05,908/- with interest. The tribunal held that the adjudicating authority erred in applying Section 18(5) of the Customs Act, 1962, and the doctrine of unjust enrichment did not apply to the refund of excess customs duty paid on unutilized stores during provisional assessment. The appellant demonstrated that the refund claim was recorded in the accounts and the duty was not passed on to buyers. Consequently, the recovery order was unsustainable and was quashed. Case-Laws Customs Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775698