Home Case Index All Cases Customs Customs + AT Customs - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 895 - AT - CustomsRefund claim - finalisation of provisional assessments - unjust enrichment - Held that: - Larger Bench of the Tribunal in the case of Hindustan Zinc Limited [2009 (2) TMI 100 - CESTAT AHMEDABAD] held that the doctrine of unjust enrichment will not apply to the provisional assessment ordered prior to 13.07.2006 and any refund arising out of such provisional assessment being finalised subsequently, has to be refunded to the importers - refund allowed - appeal allowed - decided in favor of appellant.
|