https://www.taxtmi.com/caselaws?id=124074 The Tribunal held that the refund claim based on unjust enrichment should be reconsidered, emphasizing the need to examine unjust enrichment in all cases, including provisional assessments. The encashment of the bank guarantee was deemed legal as it amounted to payment of duty after finalization. The Tribunal directed the original authority to properly review the refund application for unjust enrichment, setting aside the Commissioner's order for lack of examination. The matter was remanded for reconsideration following proper procedures, granting the appellant an opportunity to provide evidence within a specified timeframe. en-us Mon, 03 Sep 2007 00:00:00 +0530 Tue, 25 Sep 2012 12:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124074 The Tribunal held that the refund claim based on unjust enrichment should be reconsidered, emphasizing the need to examine unjust enrichment in all cases, including provisional assessments. The encashment of the bank guarantee was deemed legal as it amounted to payment of duty after finalization. The Tribunal directed the original authority to properly review the refund application for unjust enrichment, setting aside the Commissioner's order for lack of examination. The matter was remanded for reconsideration following proper procedures, granting the appellant an opportunity to provide evidence within a specified timeframe. Case-Laws Customs Mon, 03 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124074