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2017 (8) TMI 395 - CESTAT BANGALORERefund claim - unjust enrichment - finalization of provisional assessments - Held that: - the present case is no more res integra and has been settled by the Hon'ble High Court of Karnataka in favour of the respondent in the respondent's own case Mangalore Refinery and Petrochemicals Ltd. Versus Commissioner of Customs, Mangalore [2015 (5) TMI 768 - KARNATAKA HIGH COURT], wherein the Hon'ble High Court of Karnataka has held that unjust enrichment shall not be applicable when the provisional assessment of Bills of Entry was done prior to 13.7.2006 - In the present case, finalisation of the impugned Bills of Entry was done prior to amendment to Section 18 i.e., prior to 13.7.2006 - appeal dismissed - decided against Revenue.
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