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Issues:
Appeal against rejection of refund claim on the ground of unjust enrichment. Analysis: The appeal was filed against the Order-in-Appeal passed by the Commissioner (Appeals) rejecting a refund claim based on the doctrine of unjust enrichment. The appellant argued that the amount in question was deposited with the Revenue at the time of provisional release of goods, and after final assessment resulted in excess payment, the refund claim was made in accordance with the final assessment. The appellant contended that unjust enrichment should not apply in this scenario. The Revenue, however, relied on the judgment of the Bombay High Court in the case of Bussa Overseas & Properties Pvt. Ltd. v. UOI, where it was held that refunds arising from finalization of provisional assessment are governed by the provisions of Section 27 of the Customs Act, 1962. The Revenue argued that Customs authorities are not obligated to refund the amount without the application of Section 27. The Revenue also cited the decision of the Supreme Court in the case of Sahakari Khand Udyog Mandal Ltd. v. CCE & Cus, supporting the doctrine of unjust enrichment. The Tribunal found that the doctrine of unjust enrichment is applicable when the amount has been paid in pursuance of a provisional assessment order. Citing the Bombay High Court's decision and the Supreme Court's ruling in Sahakari Khand Udyog Mandal Ltd. case, the Tribunal emphasized the importance of the doctrine of unjust enrichment. The Tribunal held that irrespective of the statutory provision, the doctrine can be invoked to deny benefits to which a person is not entitled. It was deemed necessary for the appellant to demonstrate that the amount was paid, the burden was not passed on to consumers, and denial of relief would result in a loss. Consequently, the Tribunal dismissed the appeal, upholding the application of the doctrine of unjust enrichment in cases involving payments made during provisional assessments. In conclusion, the Tribunal's decision reinforced the significance of the doctrine of unjust enrichment in refund claims related to provisional assessments, as established by relevant judicial precedents and statutory provisions.
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