https://www.taxtmi.com/caselaws?id=271085 For refund claims arising from finalisation of provisional assessments for imports made before 14.07.2006, the bar of unjust enrichment did not apply under the settled pre-amendment position. The Tribunal treated the amendment to Section 18 of the Customs Act, 1962 as operative only from 14.07.2006 and not retrospective, so it could not be used to deny refund claims relating to earlier assessments. Refunds in such cases were therefore not liable to be rejected on the ground of unjust enrichment. en-us Thu, 29 Oct 2015 00:00:00 +0530 Wed, 27 Jan 2016 06:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271085 For refund claims arising from finalisation of provisional assessments for imports made before 14.07.2006, the bar of unjust enrichment did not apply under the settled pre-amendment position. The Tribunal treated the amendment to Section 18 of the Customs Act, 1962 as operative only from 14.07.2006 and not retrospective, so it could not be used to deny refund claims relating to earlier assessments. Refunds in such cases were therefore not liable to be rejected on the ground of unjust enrichment. Case-Laws Customs Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271085