Disputed Amount Paid Under Protest Much After Clearance Of Goods Is Not Covered Under Unjust Enrichment: CESTAT

CESTAT ruled that customs duty payments made under protest long after goods clearance cannot be subjected to unjust enrichment claims. The tribunal distinguished between immediate payments and belated contested payments, limiting the scope of unjust enrichment provisions in customs refund cases. This decision provides relief to importers who discover overpayments during internal audits or subsequent reviews, while maintaining safeguards against improper refund claims.