1999 (9) TMI 390 - Commissioner - Customs

Summary

The appeal was filed by M/s. Oswal Woollen Mills Ltd., Chennai against the rejection of their refund claim by the Asstt. Commissioner of Customs. The Commissioner of Customs (Appeals) held that the doctrine of unjust enrichment does not apply in this case as the importer is the actual user of the goods, and thus, the refund is admissible. The lower authority's order was set aside, and the appeal was allowed.