2008 (5) TMI 468

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....Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Being aggrieved with the order passed by Commissioner (Appeals) vide which he has held that the refund of customs duty arising out the provisional assessment is not hit by the bar of unjust enrichment, Revenue has filed the present appeal. It stands relied upon the decision of the Hon'ble Supreme Court in the cas....

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....ent under Section 18 of the Customs Act, 1962. Specific attention has been drawn to the Tribunal's decision in the case of M/s. A.P. Power Corporation Ltd. v. CC, Visakhapatnam [2008 (85) RLT 552 (CESTAT-Bangalore)], wherein after allowing rectification of mistake application, the appeal was allowed. In the case of M/s. Timken India Ltd. v. CC, Kolkata [2007 (217) E.L.T. 197 (Tri.-Kolkata)], it wa....

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....Ltd. [2007 (219) E.L.T. 225 (Tri.-Mumbai)] has held that irrespective of the amendment of the provisions of Section 18, refund of customs duty would be subjected to principles of unjust enrichment. For arriving at the above conclusion, the Bench has taken note of the Hon'ble Supreme Court's latest decision in the case of M/s. Sahakari Khand Udyog Mandal Ltd. v. Commissioner [2005 (181) E.L.T. 328 ....

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....r the respondents, though delivered subsequent to above decision of the Tribunal in the case of M/s. Reliance Industries Ltd., have not taken note of the said decision. As such, it can be safely concluded that there are two contra views available on the said disputed issue, in which case, the matter needs to be resolved by Larger Bench. Accordingly, we place the matter before the Hon'ble President....