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2018 (8) TMI 1699 - CESTAT MUMBAIRefund Claim - unjust enrichment - finalization of provisional assessment - Held that:- Test of unjust enrichment was introduced for refund arising from finalization of assessment with effect from 13th July 2006 and the failure to pass muster should have resulted in transfer of the sanctioned amount to the Consumer Welfare Fund as envisaged in section 18(5) of Customs Act, 1962 - Such an exercise does not appear to have been undertaken by the original authority and the first appellate authority has merely confirmed the rejection without ascertaining this aspect - rejection of the refund claim is patently improper - appeal allowed - decided in favor of appellant.
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