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2024 (3) TMI 298 - HC - CustomsRefund - Unjust enrichment - appropriation of the amount in the Consumer Welfare Fund in terms of Section 27 (2) - HELD THAT:- The impugned orders dated 24.07.2023 are set aside to the limited extent and the matter is remitted to the competent authority for re-adjudication of the issue of alleged unjust enrichment and appropriation of the amount in the Consumer Welfare Fund in terms of Section 27 (2) of the Custom Act 1962. The competent authority shall grant an opportunity of personal hearing to the petitioner prior to passing the order, with regard to credit of the amount in Consumer Welfare Refund.
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