https://www.taxtmi.com/caselaws?id=267054 The Appellate Tribunal CESTAT Ahmedabad set aside the previous orders rejecting refund claims based on unjust enrichment in the context of provisional assessment under Section 18 of the Customs Act. The Tribunal remanded the cases to the Adjudicating authority for reevaluation, emphasizing the need for a fair hearing and consideration of the evidence presented by the appellants. All appeals were allowed for further proceedings through remand to ensure a proper opportunity for the appellants to present their case before a new decision is made. en-us Thu, 24 Sep 2015 00:00:00 +0530 Thu, 29 Oct 2015 06:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267054 The Appellate Tribunal CESTAT Ahmedabad set aside the previous orders rejecting refund claims based on unjust enrichment in the context of provisional assessment under Section 18 of the Customs Act. The Tribunal remanded the cases to the Adjudicating authority for reevaluation, emphasizing the need for a fair hearing and consideration of the evidence presented by the appellants. All appeals were allowed for further proceedings through remand to ensure a proper opportunity for the appellants to present their case before a new decision is made. Case-Laws Customs Thu, 24 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267054