https://www.taxtmi.com/caselaws?id=119259 The Tribunal reversed the Commissioner's decision to permit a refund claimed after finalizing the provisional assessment of a bill of entry. The Tribunal emphasized the need to adhere to procedural requirements under the Customs Act, rejecting the argument that goods being exported outside India should exempt them from duty incidence. The Tribunal granted the Revenue's appeal, highlighting the conflicting interpretations surrounding the refund process post-provisional assessment and the application of the principle of unjust enrichment. en-us Fri, 14 Jul 2006 00:00:00 +0530 Tue, 10 Jul 2012 10:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119259 The Tribunal reversed the Commissioner's decision to permit a refund claimed after finalizing the provisional assessment of a bill of entry. The Tribunal emphasized the need to adhere to procedural requirements under the Customs Act, rejecting the argument that goods being exported outside India should exempt them from duty incidence. The Tribunal granted the Revenue's appeal, highlighting the conflicting interpretations surrounding the refund process post-provisional assessment and the application of the principle of unjust enrichment. Case-Laws Customs Fri, 14 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119259