https://www.taxtmi.com/caselaws?id=333356 The Member allowed the appeal in a case concerning the refund of a revenue deposit on provisional assessment. The dispute centered on the doctrine of unjust enrichment in refund cases and the interpretation of Section 18 of the Customs Act, 1962. The Member sided with the appellant, emphasizing the absence of unjust enrichment requirements in the relevant period and accepting the evidence presented. Consequently, the impugned order was set aside, granting relief to the appellant and clarifying the application of unjust enrichment in refund cases. en-us Tue, 20 Sep 2016 00:00:00 +0530 Wed, 09 Nov 2016 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333356 The Member allowed the appeal in a case concerning the refund of a revenue deposit on provisional assessment. The dispute centered on the doctrine of unjust enrichment in refund cases and the interpretation of Section 18 of the Customs Act, 1962. The Member sided with the appellant, emphasizing the absence of unjust enrichment requirements in the relevant period and accepting the evidence presented. Consequently, the impugned order was set aside, granting relief to the appellant and clarifying the application of unjust enrichment in refund cases. Case-Laws Customs Tue, 20 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333356