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2014 (2) TMI 973 - CESTAT AHMEDABADDenial of refund claim - finalization of provisions assessments - djudicating authority sanctioned the refund claim filed by the appellant but credited the same to the consumer welfare fund - Unjust enrichment - Held that:- On the issue of applicability of the principles of unjust enrichment an amendment has been made under Section 18 of the Customs Act, 1962 with effect from 13.07.2006, linking the refunds arising out of finalization of provisions assessments to the provisions contained in Section 27 of the Customs Act, 1962. As the period involved in the present refund claim is 07.09.2007 when amendment carried out in Section 18 w.e.f. 13.07.2006, linking provisions of Section 18 and 27 of Customs Act, 1962, was existing, therefore, doctrine of unjust enrichment will be applicable to the appellants refund claim pertain to the period after 13.07.2006. Both the original adjudicating authority and the first appellate authority has giving a finding that appellant has not submitted documents like Charter - Party Agreement, Balance Sheet or Audited Financial documents to support the CA certificate to the effect that unjust enrichment is not attracted. In order to meet the ends of justice it is required that an opportunity should be given to the appellant to substantiate their claim that duty refund sought for has not been recovered by furnishing necessary documentary evidences. The matter is remanded to the adjudicating authority a fresh devono proceedings, with directions to the appellant to furnish all the documentary evidences to establish that excess duty paid has not been recovered - Decided in favour of assessee.
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