https://www.taxtmi.com/caselaws?id=154628 The Division Bench dismissed the appeal, emphasizing that unjust enrichment does not automatically apply to Section 18 of the Customs Act without considering the post-amendment scenario. The decision clarified the legal framework pre- and post-amendment, outlining the refund process for cases involving provisional assessments and finalizations under the Act. The judgment underscores the importance of legal amendments, precedents, and evolving legal interpretations in determining the application of refund provisions and unjust enrichment principles in customs cases. en-us Thu, 16 Oct 2008 00:00:00 +0530 Tue, 25 Nov 2014 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154628 The Division Bench dismissed the appeal, emphasizing that unjust enrichment does not automatically apply to Section 18 of the Customs Act without considering the post-amendment scenario. The decision clarified the legal framework pre- and post-amendment, outlining the refund process for cases involving provisional assessments and finalizations under the Act. The judgment underscores the importance of legal amendments, precedents, and evolving legal interpretations in determining the application of refund provisions and unjust enrichment principles in customs cases. Case-Laws Customs Thu, 16 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154628