Unjust Enrichment Bar Not Applicable Due to Ongoing Vessel Usage

Commissioner of Customs Vs Dredging Corporation of India Limited (Calcutta High Court) The case of Commissioner of Customs vs. Dredging Corporation of India Limited, heard by the Calcutta High Court, revolves around an appeal filed by the revenue under Section 130 of the Customs Act, 1962. The primary contention involves the eligibility of the assessee for a refund under Section 27(2) of the Act, and specifically, the application of the unjust enrichment bar. This article provides a detailed analysis of the case, covering key aspects such as the background, legal arguments, tribunal decisions,...