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2008 (10) TMI 595 - GUJARAT HIGH COURTWhether in the facts and circumstances of the case, the Tribunal is justified in holding that the principles of unjust enrichment will not apply to the cases of finalization of provisional assessment prior to the amendment to section 18 of the Customs Act, 1962 prescribed in the provisions of Section 27(2) of the Customs Act, 1962? Whether in the facts and circumstances of the case, the Tribunal is justified in allowing the refund claim on the ground that the finalization was done prior to amendment of Section 18 of the Customs Act, 1962 effective from 13-7-2006 and, therefore, the doctrine of unjust enrichment would not be applicable? Whether in the facts and circumstances of the case, the Tribunal is justified in allowing the appeal by way of remand despite the admitted position that the respondent had not placed any evidence on record to prove that they had not passed the duty incidence on their customers? Held that:- In the light of the principles of law enunciated in COMMISSIONER OF CUSTOMS Versus HINDALCO INDUSTRIES LTD. [2008 (9) TMI 372 - HIGH COURT OF GUJARAT AT AHMEDABAD] which squarely applies to the issues raised and questions proposed in the present appeal, the appeal deserves to be dismissed. It is, accordingly dismissed.
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