https://www.taxtmi.com/caselaws?id=216869 The Tribunal allowed the appeal by M/s. Atlantic Shipping Pvt. Ltd., holding that the doctrine of unjust enrichment did not apply in their case. The appellant, a shipping agent, was entitled to a refund for converting a vessel from foreign to coastal run, as evidenced by a valid Chartered Accountant certificate. Precedents and expert opinions supported the decision that unjust enrichment did not apply to provisional assessments. The Tribunal granted consequential relief, ordering the refund to be provided to the appellant, emphasizing the significance of legal precedents and expert opinions in such matters. en-us Fri, 30 Sep 2011 00:00:00 +0530 Fri, 31 May 2013 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216869 The Tribunal allowed the appeal by M/s. Atlantic Shipping Pvt. Ltd., holding that the doctrine of unjust enrichment did not apply in their case. The appellant, a shipping agent, was entitled to a refund for converting a vessel from foreign to coastal run, as evidenced by a valid Chartered Accountant certificate. Precedents and expert opinions supported the decision that unjust enrichment did not apply to provisional assessments. The Tribunal granted consequential relief, ordering the refund to be provided to the appellant, emphasizing the significance of legal precedents and expert opinions in such matters. Case-Laws Customs Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216869