CESTAT Bangalore Orders Unjust Enrichment Review in ₹25 Lakh Refund Case

GSEC Limited Vs Commissioner of Customs Mangalore (CESTAT Bangalore) Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, has remanded the case of GSEC Limited versus the Commissioner of Customs, Mangalore, back to the Commissioner of Customs (Appeals), Bangalore. The core issue revolves around GSEC Limited’s claim for a refund of ₹25,00,000, an amount initially deposited during an investigation. Following the investigation, a show-cause notice was issued, and a demand was confirmed, with the deposited amount being appropriated. GSEC Limited had previously appealed t...