TMI Blog2018 (2) TMI 1795X X X X Extracts X X X X X X X X Extracts X X X X ..... unjust enrichment has not been satisfied, is incorrect and impugned orders are liable to be set aside. Refund of Interest - Held that:- Both the lower authorities have not considered the issue in its correct perspective, as the amount of interest which has been paid by the appellant is due to faulty assessment of imported goods - the interest liability which has been demanded when the consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drugs, imported some raw materials and declared the value. That value was rejected by the assessing officer and the value was re-determined. The enhanced value was challenged by the appellant successfully before the first appellate authority and the transaction value declared was accepted. During the intervening period, appellant discharged customs duty based upon re-determined value but under pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority has also not accepted the contention of the appellant that they are eligible for refund of the interest paid in excess on the ground that interest liability was not refunded by the adjudicating authority. 7. On careful consideration of the submissions made, I find that rejection of refund claim by lower authorities on the ground that the doctrine of unjust enrichment is not satisfied, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order holding that the doctrine of unjust enrichment has not been satisfied, is incorrect and impugned orders are liable to be set aside and I do so. 8. As regards the amount of refund of interest, I find that both the lower authorities have not considered the issue in its correct perspective, as the amount of interest which has been paid by the appellant is due to faulty assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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