https://www.taxtmi.com/caselaws?id=82822 The Tribunal allowed the appeal, directing the refund of unauthorized customs duty collected before 2-11-1985 under Notification No. 304/85-Customs. The Tribunal rejected the argument to defer the decision pending Supreme Court rulings, emphasizing the effectiveness of the notification upon public availability. It upheld the refund claim under Section 25 of the Customs Act, citing the necessity of public notification for exemptions. The issue of unjust enrichment was left unresolved pending further examination. en-us Tue, 19 Oct 1993 00:00:00 +0530 Thu, 07 Jul 2011 15:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82822 The Tribunal allowed the appeal, directing the refund of unauthorized customs duty collected before 2-11-1985 under Notification No. 304/85-Customs. The Tribunal rejected the argument to defer the decision pending Supreme Court rulings, emphasizing the effectiveness of the notification upon public availability. It upheld the refund claim under Section 25 of the Customs Act, citing the necessity of public notification for exemptions. The issue of unjust enrichment was left unresolved pending further examination. Case-Laws Customs Tue, 19 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82822