COMMR. OF CUS. (IMPORTS), MUMBAI Versus ONGC LTD. - Customs - CESTAT MUMBAI - Tri - Restoration of appeal - Clearance from committee of disputes - Refund claim rejected on the ground of unjust enrichment - Held that - Revenue has filed this appeal on 20-7-2008 which was dismissed by this Tribunal on 30-12-2009 holding that the Revenue has not applied for clearance from COD, therefore, obtaining of COD clearance does not arise. Therefore, the appeal was dismissed for want of COD clearance. Admitt................................... Customs - Case Laws
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