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2008 (9) TMI 71 - GUJARAT HIGH COURT
Refunds arising out of finalization of Provisional Assessment u/s 18 - amendment to section 18 of the Customs Act, 1962 prescribed in the provisions of Section 27(2) w.e.f. 13.7.2006 - Applicability of principles of unjust enrichment to the cases of finalization of provisional assessment prior to the amendment – held that principle of unjust enrichment is not applicable in such cases prior to 13.7.2006 – excess duty paid should be refunded without any claim made by assessee