Prospective refund limitation and unjust enrichment requirements govern customs duty refund claims under the exemption scheme.

Refund claims under Notification No. 102/07-Customs were treated as outside the limitation bar for imports made before 01.08.2008, because the time limit was introduced only by Notification No. 93/08-Customs and operated prospectively. Claims relating to such pre-01.08.2008 imports therefore could not be rejected as time barred. On unjust enrichment, refund denial requires independent factual verification that the duty burden was passed on to customers. Where that verification has not been completed, the matter must be reconsidered on the evidence before the original authority.

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Issues: (i) whether the refund claim of additional duty of customs in respect of imports made before 01.08.2008 was barred by limitation under the refund scheme; (ii) whether the remaining refund claims were liable to be rejected on the ground of unjust enrichment.

Issue (i): whether the refund claim of additional duty of customs in respect of imports made before 01.08.2008 was barred by limitation under the refund scheme.

Analysis: The refund was claimed under Notification No. 102/07-Customs dated 14.09.2007. The Tribunal noted that the time bar was introduced only by Notification No. 93/08-Customs dated 01.08.2008. On that basis, imports made prior to 01.08.2008 were not subject to the limitation bar. The claim for S. No. 1 therefore could not be rejected as time barred.

Conclusion: The objection of limitation was rejected and the assessee was held entitled to refund consideration for S. No. 1.

Issue (ii): whether the remaining refund claims were liable to be rejected on the ground of unjust enrichment.

Analysis: The adjudicating authority had not examined the material on unjust enrichment to determine whether the burden of duty had been passed on to customers. As the necessary factual verification had not been completed, the matter required reconsideration by the original authority.

Conclusion: The rejection on unjust enrichment was set aside and the issue was remanded for fresh consideration.

Final Conclusion: The assessee succeeded on the limitation objection for one refund claim, while the remaining claims were sent back for reconsideration on unjust enrichment.

Ratio Decidendi: For refund claims under Notification No. 102/07-Customs, the limitation introduced by Notification No. 93/08-Customs applies only prospectively from 01.08.2008, and unjust enrichment must be independently established on the facts before refund can be denied.

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