2018 (3) TMI 785

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....Appellant : MR PY DIVYESHVAR, ADVOCATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Department is in appeal against the judgement of Customs, Excise and Service Tax Appellate Tribunal dated 20.07.2017 raising following questions for our consideration: "1. Whether in the facts and circumstances of the case, the doctrine of unjust enrichment under section 27 of the Cust....

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....f Petronet LNG Ltd. vs. Commissioner of Customs, Ahmedabad 2012 (275) ELT 568 (Tri. Ahmd) and consequently allowing appeal of the importer without recording comparative facts of the case and giving findings on the jurisdictional facts on hand?" 2. The issue pertains to refund of excess duty collected. The department argues that there was insufficient evidence to establish that such duty element....