https://www.taxtmi.com/caselaws?id=180924 The appellant appealed against the rejection of their refund claim based on the unjust enrichment bar. The goods were imported and provisionally assessed, leading to a refund due to the appellant. Despite the adjudicating authority directing the refund to be credited to the Consumer Welfare Fund, the appellant argued that unjust enrichment provisions were not applicable before a certain date. Supported by evidence, including a certificate from a Chartered Accountant, it was determined that the unjust enrichment bar did not apply. The appeal was allowed, granting the appellant relief. en-us Wed, 12 May 2010 00:00:00 +0530 Thu, 12 May 2016 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180924 The appellant appealed against the rejection of their refund claim based on the unjust enrichment bar. The goods were imported and provisionally assessed, leading to a refund due to the appellant. Despite the adjudicating authority directing the refund to be credited to the Consumer Welfare Fund, the appellant argued that unjust enrichment provisions were not applicable before a certain date. Supported by evidence, including a certificate from a Chartered Accountant, it was determined that the unjust enrichment bar did not apply. The appeal was allowed, granting the appellant relief. Case-Laws Customs Wed, 12 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180924