2016 (6) TMI 145

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..... nd 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 - Appeal No. C/42423/2013 - Final Order No. 40585 / 2016 - Dated:- 5-4-2016 - Hon ble Shri D.N. Panda, Judicial Member For the Appel .....

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..... . 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. Therefore, following the judicial discipline, there is no question of an .....

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