https://www.taxtmi.com/caselaws?id=416861 The Tribunal held that interest is not payable on finalization of Bills of Entry for provisional assessments conducted before the 2006 amendment of the Customs Act, in line with judgments from the Madras and Gujarat High Courts. It also ruled that the doctrine of unjust enrichment does not apply to refund claims for provisional assessments before 2006. The Tribunal set aside orders imposing interest and inappropriate appropriations of excess duty paid, ultimately allowing the appeals and dismissing the revenue appeal, granting consequential relief accordingly. en-us Fri, 07 Jan 2022 00:00:00 +0530 Mon, 10 Jan 2022 09:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416861 The Tribunal held that interest is not payable on finalization of Bills of Entry for provisional assessments conducted before the 2006 amendment of the Customs Act, in line with judgments from the Madras and Gujarat High Courts. It also ruled that the doctrine of unjust enrichment does not apply to refund claims for provisional assessments before 2006. The Tribunal set aside orders imposing interest and inappropriate appropriations of excess duty paid, ultimately allowing the appeals and dismissing the revenue appeal, granting consequential relief accordingly. Case-Laws Customs Fri, 07 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416861