https://www.taxtmi.com/caselaws?id=54551 The Tribunal allowed the appeal, granting the refund claim for Customs Duty on the imported Ethylene Oxide Sterilizer Unit. The Commissioner (Appeals) had initially credited the refund to the Consumer Welfare Fund due to unjust enrichment, which the appellants contested. However, the Tribunal found discrepancies in the Commissioner (Appeals)'s reasoning and held that the refund claim was not hit by unjust enrichment, ultimately providing consequential relief to the appellants. en-us Wed, 27 Jul 2005 00:00:00 +0530 Wed, 20 Oct 2010 17:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54551 The Tribunal allowed the appeal, granting the refund claim for Customs Duty on the imported Ethylene Oxide Sterilizer Unit. The Commissioner (Appeals) had initially credited the refund to the Consumer Welfare Fund due to unjust enrichment, which the appellants contested. However, the Tribunal found discrepancies in the Commissioner (Appeals)'s reasoning and held that the refund claim was not hit by unjust enrichment, ultimately providing consequential relief to the appellants. Case-Laws Customs Wed, 27 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54551