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2015 (1) TMI 257 - AT - CustomsDenial of refund claim - Unjust enrichment - Held that:- In the facts and circumstances, the provisions of unjust enrichment is not attracted. It is clear from the copies of the financial statements along with the CA certificate and copy of the challan produced before this Tribunal that the amount has not been passed on and shown as recoverable amount. Thus, the appeal is allowed on merits with consequential relief to the appellants. On production of a certified copies of the order of this Hon’ble Tribunal, the concerned authority will grant refund within a period two months from the receipt of the order, with interest as per Rules. - Decided in favour of assessee.
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