https://www.taxtmi.com/caselaws?id=338536 The Tribunal allowed all five appeals, granting the appellants consequential relief as per the law. The Tribunal held that the provisions of unjust enrichment were not applicable based on the interpretation of Section 18 of the Customs Act, 1962, and a ruling by the Hon'ble High Court of Delhi. The case involved the admissibility of refund claimed under Section 27 of the Customs Act, 1962, by importers of Petroleum Crude Oil, who had cleared the oil for home consumption after warehousing and provisional assessment. en-us Thu, 08 Dec 2016 00:00:00 +0530 Tue, 07 Feb 2017 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338536 The Tribunal allowed all five appeals, granting the appellants consequential relief as per the law. The Tribunal held that the provisions of unjust enrichment were not applicable based on the interpretation of Section 18 of the Customs Act, 1962, and a ruling by the Hon'ble High Court of Delhi. The case involved the admissibility of refund claimed under Section 27 of the Customs Act, 1962, by importers of Petroleum Crude Oil, who had cleared the oil for home consumption after warehousing and provisional assessment. Case-Laws Customs Thu, 08 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338536