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2015 (3) TMI 201 - CESTAT MUMBAIDenial of refund claim - Unjust enrichment - Held that:- even when Section 27 had provisions relating to provisional assessment prior to when Section 18 was not amended prior to 2006 to incorporate the provisions of the bar of unjust enrichment, the provisions of the bar of unjust enrichment would not apply. The bar of unjust enrichment arises after process of finalization of adjustment of duty and assessment is completed, and thereafter the Larger Bench of the tribunal arrived at the decision that in case of security deposit made provisionally and the assessment was finalized, the bar of unjust enrichment is not applicable. The same view was taken by the Larger Bench of the Tribunal in the case of Panasonic Battery India Co. Ltd. (2013 (9) TMI 652 - CESTAT AHMEDABAD). bar of unjust enrichment is not applicable - Decided in favour of assessee.
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