Unjust Enrichment Not Applicable to Short-Landed Goods Uncleared for Home Consumption

Ratnagiri Gas & Power Pvt. Ltd. Vs Commissioner of Customs (CESTAT Mumbai) The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Mumbai has set aside an order by the Commissioner (Appeals), Goa, in a dispute over the refund of customs duty paid by Ratnagiri Gas & Power Pvt. Ltd. (RGPPL) on liquefied natural gas (LNG) imports. The tribunal found that the lower authority failed to properly assess the aspect of unjust enrichment under the Customs Act, 1962, before partially denying RGPPL’s refund claim. The matter has been remanded for a fresh decision. RGPPL had purchased L...