2010 (9) TMI 268

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....al against the decision of the Commissioner (Appeals) holding that the bar of unjust enrichment is applicable and therefore refund should not have been sanctioned. In this case, the refund claim has arisen out of finalization of provisional assessment before 13.7.06, the date on which the Section 18 of Customs Act, 1962 was amended. 2. Briefly stated the facts of the case are that consequent to....

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.... Ltd. 2008 (231) ELT 36 (Guj.) and this Tribunal s Larger Bench decision in the case of CC Kandla Vs. Hindustan Zinc Ltd. as reported in 2009 (235) ELT 629 (Tri-LB) . In both these cases, it was laid down that prior to amendment of Section 18 of Customs Act, 1962 w.e.f. 13.7.06, refund which becomes due on finalization of provisional assessment, did not attract the provisions of unjust enrichment.....