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2018 (5) TMI 618 - AT - CustomsRefund claim - doctrine of unjust enrichment - provisional assessment - Held that: - The amendment to Section 18 of the Customs Act 1962 as regards doctrine of unjust enrichment will apply to the assessments finalised under Section 18 was incorporated on 13.07.2006. The applicability of these provisions of unjust enrichment for the consignments imported and put on provisional assessment prior to that date was because of litigation before various judicial forums - appeal dismissed - decided against Revenue.
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