Self-assessed goods before tariff hike. Reassessment orders quashed. Refund of additional duty allowed. Applicant to prove no unjust enrichment.

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....Petitioner filed four Ex-Bond Bills of Entry before Notification came into force, self-assessing goods at USD 1163 PMT. Notification enhancing tariff value was e-gazetted later. Reassessment orders quashed as rate applicable at time of presenting bills prevails u/s 68 of Customs Act, 1962. Refund of additional duty paid under protest allowed. Citing ITC Ltd. case, court held Section 27(2)(a) requires applicant to prove duty/interest claimed as refund was not passed on to prevent unjust enrichment. Petition allowed.....