2006 (10) TMI 351 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai heard the case where Rs. 22,844/- was refunded to the assessee due to a reduction in basic Custom duty on imported Polyethylene. The revenue appealed, claiming unjust enrichment was not considered. The Commissioner (Appeals) found no interference was needed as the price of the final product had decreased significantly, and the small refund did not impact it. The appeal was rejected.