Sanction of Customs duty refunds — Unjust Enrichment - reg.

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....ssed an order of refund sanctioning the refundable amount but crediting the same to Consumer Welfare Fund without going through the due process as provided in Section 27 of the Customs Act, 1962 and not looking into details of the materials on record to deny the refund to the assessee, on the grounds of unjust enrichment. 2. As may be observed, in terms of sub-section (2) of section 27, the conce....

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....rden of duty or interest, as the case may be, has been passed on or not. Refund orders issued in a routine and casual manner thereby sanctioning the amount but crediting the same to the Consumer Welfare Fund without going through the factual details of the case and the due process as provided in the first proviso cannot be considered as a complete and speaking order. 3. I am, accordingly, directe....