INTERNATIONAL CONVEYORS LTD. vs COMMNR. OF CENTRAL EXCISE & CUSTOMS

The Supreme Court addressed the appeal concerning the refund of customs duty paid under protest by International Conveyors Ltd. for imported Nylon Yarn. The Court noted that the Central Excise Tribunal had previously ruled in favor of the appellant, requiring the Revenue to return the duty upon proof of end use. The Court held that the appellant's claim for refund should be honored, as the Revenue's show cause notice regarding unjust enrichment was unfounded, given the evidence provided by the appellant and confirmations from the buyers.