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2016 (6) TMI 145 - AT - CustomsWithholding of refund due - Unjust enrichment - Held that:- Doctrine of unjust enrichment was embedded to the customs law with effect from 13.7.2006. The law in force at the time of import was not subject to such provision. - when the law on levy and the remedial measure of law at the time of import was known to both sides at the time of occurrence of the event i.e. import, in absence of provision to the contrary, respondent was out of purview of test of unjust enrichment. - Decided against the revenue
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