https://www.taxtmi.com/caselaws?id=345120 The Tribunal rejected the refund claims, citing limitation under Section 27 of the Customs Act, 1962. It emphasized the need for examination regarding unjust enrichment in finalizing provisional assessments. The appellants' claims were found lacking merit, and the decision was based on legal provisions and precedents, highlighting the importance of adherence to established norms in customs-related disputes. en-us Tue, 13 Jun 2017 00:00:00 +0530 Mon, 10 Jul 2017 21:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345120 The Tribunal rejected the refund claims, citing limitation under Section 27 of the Customs Act, 1962. It emphasized the need for examination regarding unjust enrichment in finalizing provisional assessments. The appellants' claims were found lacking merit, and the decision was based on legal provisions and precedents, highlighting the importance of adherence to established norms in customs-related disputes. Case-Laws Customs Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345120