https://www.taxtmi.com/caselaws?id=259894 The Karnataka High Court held that the doctrine of unjust enrichment does not apply to refund claims under Section 18 of the Customs Act before the 2006 amendment. Refund claims post finalization of provisional assessment do not attract unjust enrichment. The Court criticized the authorities for incorrectly applying the doctrine and directed refund of excess duty collected based on provisional assessments. The High Court allowed the appeals, set aside the orders, and ordered the authorities to refund the excess duty. en-us Thu, 29 Jan 2015 00:00:00 +0530 Wed, 30 Dec 2015 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259894 The Karnataka High Court held that the doctrine of unjust enrichment does not apply to refund claims under Section 18 of the Customs Act before the 2006 amendment. Refund claims post finalization of provisional assessment do not attract unjust enrichment. The Court criticized the authorities for incorrectly applying the doctrine and directed refund of excess duty collected based on provisional assessments. The High Court allowed the appeals, set aside the orders, and ordered the authorities to refund the excess duty. Case-Laws Customs Thu, 29 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259894