Refund Denied for CVD on Imported Goods Due to Time Bar and Unjust Enrichment; Exemption Only for Gum Arabic.

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....The appellant sought refund of countervailing duty (CVD) paid while importing goods declared as 'Natural gum in raw form' through Bills of Entry filed during 2011-2014. The key issues were time limitation and unjust enrichment. The CBEC clarification dated 28.06.2007 exempted only 'Gum Arabic' from CVD levy, but the Bills declared the imported goods as 'Natural Gums' without evidence of being 'Natural Gum Arabic'. Thus, the appellant failed to establish eligibility for exemption, and the self-assessed CVD was rightly paid. The refund claim was barred by limitation as the appellant didn't modify self-assessment within the stipulated time. Additionally, the doctrine of unjust enrichment applied as the appellant likely passed on the duty burde.........