https://www.taxtmi.com/caselaws?id=208449 The Appellate Tribunal set aside the orders of the original adjudicating authority and Commissioner (Appeals) in a case concerning a claim for refund of excess duty paid on imported Cranes. The Tribunal held that the doctrine of unjust enrichment did not apply to the refund as the provisional assessment of the goods was finalized before the relevant amendment in 2006. Consequently, the appeal was allowed in favor of the appellant, and the refund was granted without crediting it to the Consumer Welfare Fund. en-us Thu, 03 Mar 2011 00:00:00 +0530 Tue, 04 Oct 2011 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208449 The Appellate Tribunal set aside the orders of the original adjudicating authority and Commissioner (Appeals) in a case concerning a claim for refund of excess duty paid on imported Cranes. The Tribunal held that the doctrine of unjust enrichment did not apply to the refund as the provisional assessment of the goods was finalized before the relevant amendment in 2006. Consequently, the appeal was allowed in favor of the appellant, and the refund was granted without crediting it to the Consumer Welfare Fund. Case-Laws Customs Thu, 03 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208449