https://www.taxtmi.com/caselaws?id=239821 The court dismissed the appeal, ruling that the doctrine of unjust enrichment could not be applied to refund claims resulting from finalization of provisional assessments before 13.07.2006 under Section 18 of the Customs Act, 1962. The court emphasized the substantive nature of the amendment to Section 18 and its overriding effect on other sections, clarifying that unjust enrichment principles under Section 27 could not be retroactively applied to Section 18. The judgment underscored the importance of interpreting the law accurately and distinguishing between pre-amendment and post-amendment provisions. en-us Fri, 25 Oct 2013 00:00:00 +0530 Fri, 22 Nov 2013 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239821 The court dismissed the appeal, ruling that the doctrine of unjust enrichment could not be applied to refund claims resulting from finalization of provisional assessments before 13.07.2006 under Section 18 of the Customs Act, 1962. The court emphasized the substantive nature of the amendment to Section 18 and its overriding effect on other sections, clarifying that unjust enrichment principles under Section 27 could not be retroactively applied to Section 18. The judgment underscored the importance of interpreting the law accurately and distinguishing between pre-amendment and post-amendment provisions. Case-Laws Customs Fri, 25 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239821