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2008 (3) TMI 423 - HC - CustomsRefund of customs duty – finalization of provisional assessment - applicability of principal of doctrine of unjust enrichment – Held that: - Since section 18 of the Customs act, 1962 was amended with effect from 13-7-2006, the same can not be applied for refund pertaining to the period prior to 13-7-2006 - the doctrine of unjust enrichment is not applicable to provisional assessment even after the same is finalized. – provisions of section 27(2) and (3) are not applicable where the refund is arises due to finalization of provisional assessment.
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