No Unjust Enrichment If Duty Was Not Recovered from Buyers: CESTAT Allows Refund to Importer

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No Unjust Enrichment If Duty Was Not Recovered from Buyers: CESTAT Allows Refund to Importer

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Published on

07/01/2026

By Mariya Paliwala

No Unjust Enrichment If Duty Was Not Recovered from Buyers: CESTAT Allows Refund to Importer

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The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the refund claim of the importer and held that no unjust enrichment if duty was not recovered from buyers. The bench of Dr. Rachna Gupta (Judicial Member) has observed that the customs duty paid by the importer during investigation was…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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No Unjust Enrichment If Duty Was Not Recovered from Buyers: CESTAT Allows Refund to Importer

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