https://www.taxtmi.com/caselaws?id=405362 The appeal under Section 130(A) of the Customs Act was dismissed, affirming that the doctrine of unjust enrichment does not apply to public sector undertakings in cases of provisional assessments for refund of excess duty. The Tribunal and Commissioner (Appeals) decisions were upheld, aligning with Supreme Court precedent that exempts public sector undertakings from unjust enrichment, as they represent the State. This judgment clarifies the legal stance on unjust enrichment for public sector entities, setting a precedent for future cases under the Customs Act. en-us Thu, 11 Feb 2021 00:00:00 +0530 Tue, 29 Oct 2024 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405362 The appeal under Section 130(A) of the Customs Act was dismissed, affirming that the doctrine of unjust enrichment does not apply to public sector undertakings in cases of provisional assessments for refund of excess duty. The Tribunal and Commissioner (Appeals) decisions were upheld, aligning with Supreme Court precedent that exempts public sector undertakings from unjust enrichment, as they represent the State. This judgment clarifies the legal stance on unjust enrichment for public sector entities, setting a precedent for future cases under the Customs Act. Case-Laws Customs Thu, 11 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405362