https://www.taxtmi.com/caselaws?id=33285 The Tribunal held that refunds arising from the finalization of provisional assessments before 13-7-2006 under Section 18 of the Customs Act did not attract the provisions of unjust enrichment. The decision favored the respondent, concluding that refunds were to be made without the need for a claim by the assessee. The matter was referred to the regular Bench for final disposal. en-us Tue, 24 Feb 2009 00:00:00 +0530 Sat, 02 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33285 The Tribunal held that refunds arising from the finalization of provisional assessments before 13-7-2006 under Section 18 of the Customs Act did not attract the provisions of unjust enrichment. The decision favored the respondent, concluding that refunds were to be made without the need for a claim by the assessee. The matter was referred to the regular Bench for final disposal. Case-Laws Customs Tue, 24 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33285