TaxTMI 
TaxTMI 
2006 (2) TMI 337
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....espondent. [Order]. - This is a Revenue appeal against the order of the lower appellate authority who has held that the bar of unjust enrichment is not applicable to cases of provisional assessment under the Customs Act, 1962. 2. Heard both sides. Shri Vimlesh Kumar, learned S.D.R appearing for the department refers to the three judges Bench decision of the Hon'ble Supreme Court in the ca....
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.... retain undue benefit. Before claiming a relief of refund, it is necessary for the petitioner/appellant to show that he has paid the amount for which relief is sought, he has not passed on the burden on consumers and if such relief is not granted, he would suffer loss." 3. Shri Kansara, learned Advocate appearing for the respondents states that in the instant case the assessments were provis....
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....emsp;I find that the lower appellate authority has passed a very detailed order while allowing the refund. As regards the decision in the case of Sahakari Khand Udyog Mandal Ltd. (cited supra), its ratio no doubt runs counter to the ratio of the decision in the case of Allied Photographics (cited supra). However, since the decision in the case of Allied Photographics is specific to refund arising ....