https://www.taxtmi.com/caselaws?id=208484 The court condoned a three-day delay in filing the appeal and affirmed the tribunal's decision that refund under Section 18 of the Customs Act should be made without an application, rather than under Section 27. The court held that the principle of unjust enrichment did not apply retroactively to the case of provisional assessment refunds. The appeal was disposed of without costs. en-us Mon, 09 Jan 2012 00:00:00 +0530 Tue, 09 Oct 2012 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208484 The court condoned a three-day delay in filing the appeal and affirmed the tribunal's decision that refund under Section 18 of the Customs Act should be made without an application, rather than under Section 27. The court held that the principle of unjust enrichment did not apply retroactively to the case of provisional assessment refunds. The appeal was disposed of without costs. Case-Laws Customs Mon, 09 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208484