https://www.taxtmi.com/caselaws?id=90817 The Tribunal upheld the application of the doctrine of unjust enrichment in refund cases post-1991 amendments to Section 27 of the Customs Act. It ruled that the doctrine applied to all refund cases post-amendment, regardless of the nature of the imported goods. The Tribunal clarified that the retrospective application only pertained to the doctrine of unjust enrichment under sub-section (3) of Section 27, emphasizing that the limitation aspect was not retrospective. Consequently, the Reference Application by the Revenue was rejected based on this interpretation. en-us Wed, 09 Dec 1998 00:00:00 +0530 Tue, 11 Oct 2011 17:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90817 The Tribunal upheld the application of the doctrine of unjust enrichment in refund cases post-1991 amendments to Section 27 of the Customs Act. It ruled that the doctrine applied to all refund cases post-amendment, regardless of the nature of the imported goods. The Tribunal clarified that the retrospective application only pertained to the doctrine of unjust enrichment under sub-section (3) of Section 27, emphasizing that the limitation aspect was not retrospective. Consequently, the Reference Application by the Revenue was rejected based on this interpretation. Case-Laws Central Excise Wed, 09 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90817