https://www.taxtmi.com/caselaws?id=48954 Amounts collected by customs during investigation were treated as not being duty paid for refund purposes under Section 27 of the Customs Act, 1962, so the refund could not be denied on unjust enrichment grounds. The Tribunal held the amount refundable to the applicant and applied the same approach to interest, directing interest at 12% on the refundable sum in line with the precedent relied upon. The issue of fixing responsibility for delay in implementation was left open for later consideration. en-us Tue, 10 Jun 2003 00:00:00 +0530 Sat, 07 Aug 2010 13:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48954 Amounts collected by customs during investigation were treated as not being duty paid for refund purposes under Section 27 of the Customs Act, 1962, so the refund could not be denied on unjust enrichment grounds. The Tribunal held the amount refundable to the applicant and applied the same approach to interest, directing interest at 12% on the refundable sum in line with the precedent relied upon. The issue of fixing responsibility for delay in implementation was left open for later consideration. Case-Laws Customs Tue, 10 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48954