https://www.taxtmi.com/caselaws?id=4043 The Tribunal allowed the appellant's appeal for Rectification of Mistake regarding a Final Order dealing with unjust enrichment in provisional assessment under Section 18 of the Customs Act. The Tribunal recalled the Final Order and granted relief to the appellant based on the clarified legal position post-amendment, emphasizing the importance of timely disclosure of legal amendments for fair adjudication. The appeal was upheld in favor of the party, considering the revised legal interpretation and the impact of the Section 18 amendment on refund cases related to provisional assessments under the Customs Act. en-us Wed, 28 Nov 2007 00:00:00 +0530 Sat, 17 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4043 The Tribunal allowed the appellant's appeal for Rectification of Mistake regarding a Final Order dealing with unjust enrichment in provisional assessment under Section 18 of the Customs Act. The Tribunal recalled the Final Order and granted relief to the appellant based on the clarified legal position post-amendment, emphasizing the importance of timely disclosure of legal amendments for fair adjudication. The appeal was upheld in favor of the party, considering the revised legal interpretation and the impact of the Section 18 amendment on refund cases related to provisional assessments under the Customs Act. Case-Laws Customs Wed, 28 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4043