https://www.taxtmi.com/caselaws?id=124113 The Tribunal remanded the case for further review, emphasizing that interest liability is triggered only if duty is not paid within 5 days of bill return after assessment completion. It clarified that interest calculation is separate from the assessment process and contingent on duty payment timelines. The lower authorities were instructed to consider unjust enrichment and issue a comprehensive order after allowing the appellant to present their case, focusing on the assessment memorandum discrepancy and eligibility for refund. en-us Fri, 27 Jun 2008 00:00:00 +0530 Tue, 25 Sep 2012 16:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124113 The Tribunal remanded the case for further review, emphasizing that interest liability is triggered only if duty is not paid within 5 days of bill return after assessment completion. It clarified that interest calculation is separate from the assessment process and contingent on duty payment timelines. The lower authorities were instructed to consider unjust enrichment and issue a comprehensive order after allowing the appellant to present their case, focusing on the assessment memorandum discrepancy and eligibility for refund. Case-Laws Customs Fri, 27 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124113