https://www.taxtmi.com/caselaws?id=209576 The appeal involved the provisional assessment of bills of entries under the Customs Act, 1962, and the application of the unjust enrichment clause in refund claims. The Commissioner (Appeals) upheld the Asst. Commissioner's decision to recover the refunded amount, emphasizing the appellant's failure to prove non-passing of duty incidence to customers. However, the Tribunal set aside the decision, citing the retrospective application of the unjust enrichment clause and the need for accurate interpretation of legal provisions and case laws. The appeal was allowed, emphasizing the importance of correct application of legal principles in such cases. en-us Tue, 04 Jan 2011 00:00:00 +0530 Mon, 15 Jul 2013 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209576 The appeal involved the provisional assessment of bills of entries under the Customs Act, 1962, and the application of the unjust enrichment clause in refund claims. The Commissioner (Appeals) upheld the Asst. Commissioner's decision to recover the refunded amount, emphasizing the appellant's failure to prove non-passing of duty incidence to customers. However, the Tribunal set aside the decision, citing the retrospective application of the unjust enrichment clause and the need for accurate interpretation of legal provisions and case laws. The appeal was allowed, emphasizing the importance of correct application of legal principles in such cases. Case-Laws Customs Tue, 04 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209576