https://www.taxtmi.com/caselaws?id=2218 The Tribunal allowed the importer's appeal in a case concerning a refund claim of a revenue deposit made during an investigation. Despite the department's reliance on unjust enrichment principles from previous cases, the Tribunal ruled in favor of the importer, emphasizing that unjust enrichment should not apply when no additional duty payment is involved upon final assessment. Citing legal precedents, including the bar of unjust enrichment for provisional assessments, the Tribunal concluded that the refund claim could not be denied due to the lack of change in the final assessment, setting aside the impugned order and granting consequential relief. en-us Fri, 30 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2218 The Tribunal allowed the importer's appeal in a case concerning a refund claim of a revenue deposit made during an investigation. Despite the department's reliance on unjust enrichment principles from previous cases, the Tribunal ruled in favor of the importer, emphasizing that unjust enrichment should not apply when no additional duty payment is involved upon final assessment. Citing legal precedents, including the bar of unjust enrichment for provisional assessments, the Tribunal concluded that the refund claim could not be denied due to the lack of change in the final assessment, setting aside the impugned order and granting consequential relief. Case-Laws Customs Fri, 30 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2218