https://www.taxtmi.com/caselaws?id=53288 The Tribunal directed final assessment of Bills of Entry within specified periods, allowing refund claims under Section 27 and finalization based on transaction value. Refund claims for certain periods were initially rejected as time-barred but reconsidered, subject to unjust enrichment requirements. The Tribunal ordered finalization of assessments for various Bills of Entry, allowing refund claims under Section 27 without unjust enrichment restrictions. The impugned orders were modified accordingly, and the appeals were disposed of in line with the Tribunal's directives. en-us Tue, 21 Sep 2004 00:00:00 +0530 Tue, 12 Oct 2010 13:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53288 The Tribunal directed final assessment of Bills of Entry within specified periods, allowing refund claims under Section 27 and finalization based on transaction value. Refund claims for certain periods were initially rejected as time-barred but reconsidered, subject to unjust enrichment requirements. The Tribunal ordered finalization of assessments for various Bills of Entry, allowing refund claims under Section 27 without unjust enrichment restrictions. The impugned orders were modified accordingly, and the appeals were disposed of in line with the Tribunal's directives. Case-Laws Customs Tue, 21 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53288