https://www.taxtmi.com/caselaws?id=212257 Refund arising from finalization of provisional assessment before the 13-7-2006 amendment to section 18 of the Customs Act was held not to attract the doctrine of unjust enrichment. The Tribunal applied the Larger Bench ruling in Hindustan Zinc, following the Gujarat High Court decision in Hindalco Industries, and distinguished Bussa Overseas, Mafatlal Industries and Sahakari Khand Udyog Mandal as not deciding this specific question. The refund claim was therefore allowed in favour of the assessee, and the Revenue's objection was rejected. en-us Mon, 02 May 2011 00:00:00 +0530 Wed, 22 Aug 2012 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212257 Refund arising from finalization of provisional assessment before the 13-7-2006 amendment to section 18 of the Customs Act was held not to attract the doctrine of unjust enrichment. The Tribunal applied the Larger Bench ruling in Hindustan Zinc, following the Gujarat High Court decision in Hindalco Industries, and distinguished Bussa Overseas, Mafatlal Industries and Sahakari Khand Udyog Mandal as not deciding this specific question. The refund claim was therefore allowed in favour of the assessee, and the Revenue's objection was rejected. Case-Laws Customs Mon, 02 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212257