https://www.taxtmi.com/caselaws?id=336719 The court dismissed the Revenue's appeal, ruling that the refund in question, arising before 13-07-2006 from finalization of provisional assessment under Section 18 of the Customs Act, was not subject to the doctrine of unjust enrichment. The Commissioner (Appeals) relied on precedents such as Hindalco Industries Ltd case to support this decision, emphasizing that the doctrine did not apply to such refunds. Consequently, the department's appeal was rejected, and the cross objections were resolved accordingly. en-us Tue, 13 Dec 2016 00:00:00 +0530 Tue, 10 Jan 2017 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336719 The court dismissed the Revenue's appeal, ruling that the refund in question, arising before 13-07-2006 from finalization of provisional assessment under Section 18 of the Customs Act, was not subject to the doctrine of unjust enrichment. The Commissioner (Appeals) relied on precedents such as Hindalco Industries Ltd case to support this decision, emphasizing that the doctrine did not apply to such refunds. Consequently, the department's appeal was rejected, and the cross objections were resolved accordingly. Case-Laws Customs Tue, 13 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336719