Home Case Index All Cases Customs Customs + HC Customs - 2010 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 428 - KARNATAKA HIGH COURTRefund- Unjust enrichment- The respondent assessee had imported certain machinery on payment of duty. However, it subsequently found that the said goods were exempted from customs duty by virtue of notification dated 2-6-1998. Therefore, the respondent-assessee filed an application for refund of the amounts mistakenly paid as duty. Exemption allowed in Order-in-Appeal but refund rejected on unjust enrichment. Tribunal order noting that duty amount not collected from customers and mistakenly paid by respondent and unjust enrichment not arise. Held that- Tribunal is correct.
|