https://www.taxtmi.com/caselaws?id=342146 The Tribunal dismissed the Revenue's appeal, ruling that the provisions of unjust enrichment were not applicable in the case involving import of Crude Petroleum. The Commissioner (Appeals) had allowed the appeal, emphasizing prior judgments on unjust enrichment in finalization of provisional assessments. The Tribunal referenced Section 18 of the Customs Act, noting that the amendments postdated the provisional assessments. Citing a Delhi High Court ruling, the Tribunal held that refunds after final orders require no application. The respondent was granted relief, and the Revenue's Stay Application was dismissed. en-us Thu, 06 Apr 2017 00:00:00 +0530 Thu, 27 Apr 2017 06:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342146 The Tribunal dismissed the Revenue's appeal, ruling that the provisions of unjust enrichment were not applicable in the case involving import of Crude Petroleum. The Commissioner (Appeals) had allowed the appeal, emphasizing prior judgments on unjust enrichment in finalization of provisional assessments. The Tribunal referenced Section 18 of the Customs Act, noting that the amendments postdated the provisional assessments. Citing a Delhi High Court ruling, the Tribunal held that refunds after final orders require no application. The respondent was granted relief, and the Revenue's Stay Application was dismissed. Case-Laws Customs Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342146