https://www.taxtmi.com/caselaws?id=253765 The Tribunal dismissed the Revenue's appeal in a case involving the provisional assessment of Customs duty on a bunkering item for a coastal run. The dispute centered on the application of the doctrine of unjust enrichment in refund claims. The Tribunal upheld the decision allowing the refund, emphasizing that unjust enrichment did not apply as the duty was paid on an estimated quantity of bunker fuel. The judgment highlighted the significance of adhering to established procedures, relevant Circulars, and legal precedents in resolving disputes related to provisional assessment and refund claims. en-us Thu, 26 Dec 2013 00:00:00 +0530 Fri, 21 Nov 2014 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253765 The Tribunal dismissed the Revenue's appeal in a case involving the provisional assessment of Customs duty on a bunkering item for a coastal run. The dispute centered on the application of the doctrine of unjust enrichment in refund claims. The Tribunal upheld the decision allowing the refund, emphasizing that unjust enrichment did not apply as the duty was paid on an estimated quantity of bunker fuel. The judgment highlighted the significance of adhering to established procedures, relevant Circulars, and legal precedents in resolving disputes related to provisional assessment and refund claims. Case-Laws Customs Thu, 26 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253765