Home Case Index All Cases Customs Customs + AT Customs - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 972 - AT - CustomsDenial of refund claim of Interest - Unjust enrichment - Denial on basis of Previous order of Commissioner (Appeals) - Held that:- appellant's refunds of interest, paid as per the provision of Sec. 61(2) of the Customs Act, 1962, will not be hit by the doctrine of unjust enrichment. - decision in the case of Ashok Leyland Vs. Commissioner [2001 (3) TMI 786 - CEGAT, CHENNAI] and J.K. Synthetics Ltd. v. CC, Jaipur [1997 (7) TMI 414 - CEGAT, NEW DELHI] followed. - Decided in favor of assessee.
|