https://www.taxtmi.com/caselaws?id=122569 The Tribunal upheld the lower authority's decision, emphasizing the need to evaluate unjust enrichment in all Customs refund cases, including those arising from finalization of provisional assessments, based on legal precedent and the distinct nature of Customs cases compared to Central Excise matters. en-us Tue, 17 Apr 2007 00:00:00 +0530 Tue, 14 Aug 2012 16:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122569 The Tribunal upheld the lower authority's decision, emphasizing the need to evaluate unjust enrichment in all Customs refund cases, including those arising from finalization of provisional assessments, based on legal precedent and the distinct nature of Customs cases compared to Central Excise matters. Case-Laws Customs Tue, 17 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122569