2009 (7) TMI 1296

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....appellant against the order-in-appeal for denial of the refund claim of the appellant on the ground that the refund claim is hit by the bar of unjust enrichment. 2. The issue involved is that whether refund of custom duty arising out of finalization of provisional assessment, in terms of provisions of Section 18 of the Customs Act, relatable to the period prior to 13/07/2006, when the provisions ....

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....smissed. Aggrieved by the same, the appellants filed this appeal before me. 6. By confirming the order of the Assistant Commissioner, the Commissioner (Appeals) held that all the claims of refund under the Customs Act, 1962 must pass the test of 'unjust enrichment' contained in Section 27 and unless it is established that the duty element has not been passed on to others, no refund can be....

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....2008 (231) ELT 36 (Guj.), wherein it was held that on interpretation of provisions of Section 18 of Customs Act, on finalization of assessment, if any excess duty found to have been paid at the time of provisional assessment, Revenue is bound in law to make the refund without any claim being required to be made by an assessee. This was the position of law up to 12/07/2006. Further placed the relia....