https://www.taxtmi.com/caselaws?id=187716 The Tribunal held that prior to 13/07/2006, refunds on finalization of provisional assessments under Section 18 of the Customs Act were not subject to unjust enrichment. The appellant's refund claim was allowed without the need for a claim submission, as the doctrine of unjust enrichment did not apply during that period. The appeal was granted, and the appellant was entitled to the refund without the application of unjust enrichment provisions. en-us Thu, 02 Jul 2009 00:00:00 +0530 Thu, 03 Nov 2016 17:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187716 The Tribunal held that prior to 13/07/2006, refunds on finalization of provisional assessments under Section 18 of the Customs Act were not subject to unjust enrichment. The appellant's refund claim was allowed without the need for a claim submission, as the doctrine of unjust enrichment did not apply during that period. The appeal was granted, and the appellant was entitled to the refund without the application of unjust enrichment provisions. Case-Laws Customs Thu, 02 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187716