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2015 (6) TMI 997 - AT - CustomsRefund claim - Rejected on Unjust Enrichment - 1% National Calamity Contingent Duty paid by mistake by way of draft - Held that:- once the amount is shown as recoverable, it is not material, in Balance-sheet, under which head it is classified. Also, if the amount is shown as receivable or recoverable from the Customs Department, then the question of unjust enrichment does not arise. Here, as the appellant being a manufacturer of fabric, there is no reason to examine its sales invoices etc. Therefore, refund is allowed. - Matter remanded back
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