https://www.taxtmi.com/caselaws?id=50334 The Tribunal allowed the appeal against the rejection of a refund claim under Section 18 of the Customs Act, due to provisional assessment and unjust enrichment. The appellant was entitled to a refund of Rs. 1,01,06,333/- as the excess duty paid was to be adjusted against the duty finally assessed, following the Supreme Court's ruling that unjust enrichment principles do not apply in cases where provisional assessments become final. en-us Wed, 30 Aug 2000 00:00:00 +0530 Sat, 21 Aug 2010 11:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50334 The Tribunal allowed the appeal against the rejection of a refund claim under Section 18 of the Customs Act, due to provisional assessment and unjust enrichment. The appellant was entitled to a refund of Rs. 1,01,06,333/- as the excess duty paid was to be adjusted against the duty finally assessed, following the Supreme Court's ruling that unjust enrichment principles do not apply in cases where provisional assessments become final. Case-Laws Customs Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50334