2016 (12) TMI 1364

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....imed by the respondent herein. 2.1 Brief facts are that the appellant imported 1,11,506 WMT of Iron Ore concentrate from Brazil vide Bill of Entry No.2310 dated 13-08-1999. The Assistant Commissioner vide Order-in-Original No.5/2001 dated 23-03-2001 increased the AV by an amount of Rs. 1,84,10,756/- . On being agitated by the Appellant, the said Order was set aside by the Commissioner (Appeals) Visakhapatnam vide Order-in-Original No.27/2004-VCH, dated 25-08-2004. The subsequent appeals filed by the department before Hon'ble CESTAT, Bangalore and Hon'ble Supreme Court have been rejected vide Final Order No.2022/2006 dated 30-11-2006 and order dated 13-03-2008 respectively. The Review Petition filed by the Department was also dismissed by t....

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....decisions laid in the following cases. CCE Vs Hindalco Industries Ltd. 2008(231)ELT36(Guj) CCE Vs Hindalco Industries Ltd. 2010(262)ELT-106(Guj) CCE Vs Sayonara Exports Pvt.Ltd. 2015(321)ELT583(Mad) CCE Vs Pradeep Phorserate Ltd. 2010(252)ELT502(Ori) CCE Vs Hindustan Zinc Ltd. 2009(235)ELT-629(Tri-LB) He submitted that the issue stands settled by the above judgment. 5. I have heard both sides. 6. The Commissioner (Appeals) has discussed in detail with regard to the amendment brought forth by introduction of Section 18 into Customs Act w.e.f 13-07-2006 and also the judgment laid in the case of Hindalco Industries by the Hon'ble High Court of Gujarat . In Hindalco Industries Ltd case, the 2nd issue under consideration by the Hon'....

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....n of provisions of Section 18 of the Act, on finalisation of assessment if any excess duty is 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 would be the position in law upto 12-7-2006 and not thereafter. 22. In the circumstances, on none of the grounds pleaded can the revenue succeed. Therefore, principles of unjust enrichment found in Section 27 of the Act cannot be read into the provisions of Section 18 of the Act without considering and applying the amendment to Section 18 with effect from 13-7-2006. The Appeal is accordingly dismissed with no order as to costs." The above view has been reiterated by the Hon'ble ....