https://www.taxtmi.com/caselaws?id=281613 The Gujarat High Court dismissed the Revenue's appeal against a tribunal's decision, emphasizing that the Revenue must refund excess duty paid during provisional assessment without requiring a claim by the assessee until 12.7.2006. The Court held that the principles of unjust enrichment under Section 27 of the Customs Act cannot override Section 18, pre-13.7.2006. Subsequent cases reaffirmed this interpretation, leading to the dismissal of the tax appeal as no substantial question of law arose. en-us Thu, 24 Mar 2011 00:00:00 +0530 Thu, 27 Jun 2019 13:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281613 The Gujarat High Court dismissed the Revenue's appeal against a tribunal's decision, emphasizing that the Revenue must refund excess duty paid during provisional assessment without requiring a claim by the assessee until 12.7.2006. The Court held that the principles of unjust enrichment under Section 27 of the Customs Act cannot override Section 18, pre-13.7.2006. Subsequent cases reaffirmed this interpretation, leading to the dismissal of the tax appeal as no substantial question of law arose. Case-Laws Customs Thu, 24 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281613