https://www.taxtmi.com/caselaws?id=46244 The Court set aside the Collector of Customs (Appeals) order, ruling in favor of the petitioners. The refund applications were deemed maintainable and within the statutory limitation period. The matter was remitted back to the Assistant Collector of Customs for a fresh decision on the refund claims, emphasizing adherence to legal procedures and expeditious resolution within three months. The Court directed the refund of countervailing duty, highlighting compliance with statutory provisions and the doctrine of unjust enrichment in processing the refund claims. en-us Fri, 15 Feb 2002 00:00:00 +0530 Fri, 16 Jul 2010 16:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46244 The Court set aside the Collector of Customs (Appeals) order, ruling in favor of the petitioners. The refund applications were deemed maintainable and within the statutory limitation period. The matter was remitted back to the Assistant Collector of Customs for a fresh decision on the refund claims, emphasizing adherence to legal procedures and expeditious resolution within three months. The Court directed the refund of countervailing duty, highlighting compliance with statutory provisions and the doctrine of unjust enrichment in processing the refund claims. Case-Laws Customs Fri, 15 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46244