Commissioner vs M. Sahai

(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) ADMIT.

Issue Notice of admission to the opponent.

We have heard Mr. R.J.Oza, learned senior standing counsel of Customs Department for the appellant.

In this tax appeal we formulated the following substantial question of law:

"Whether the principle of unjust enrichment is applicable to the refund arising out of finalization of the provisional assessment pending before amendment of section 18 of the Customs Act, 1962?"

Paper-book shall be filed within three months.

[V.M.SAHAI, J.] [N.V.ANJARIA, J.] JYOTI Top