https://www.taxtmi.com/caselaws?id=327196 The Tribunal allowed the appeal, setting aside the Order-in-Appeal that rejected the appellant's refund claim. It held that the doctrine of unjust enrichment did not apply to refunds from provisional assessments during the relevant period under Section 18 of the Customs Act, 1962. The Tribunal emphasized that the bar of unjust enrichment was introduced later and should not be retroactively applied. Therefore, the refund credited to the Consumer Welfare Fund was deemed erroneous, and the appellant's refund claim was upheld. en-us Tue, 29 Mar 2016 00:00:00 +0530 Wed, 21 Dec 2016 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327196 The Tribunal allowed the appeal, setting aside the Order-in-Appeal that rejected the appellant's refund claim. It held that the doctrine of unjust enrichment did not apply to refunds from provisional assessments during the relevant period under Section 18 of the Customs Act, 1962. The Tribunal emphasized that the bar of unjust enrichment was introduced later and should not be retroactively applied. Therefore, the refund credited to the Consumer Welfare Fund was deemed erroneous, and the appellant's refund claim was upheld. Case-Laws Customs Tue, 29 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327196