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2010 (8) TMI 955 - AT - CustomsUnjust enrichment - refund claims have been sanctioned but credited to Consumer Welfare Fund on the ground that appellants failed to show that they have not passed on the liability to their customers - Held that: - This is a clear case of payment of differential duty after the assessment or finalization, and assessments were finalized prior to 13.7.2006 - the case is squarely covered by the decision in the case of COMMISSIONER OF CUSTOMS, KANDLA Versus HINDUSTAN ZINC LTD. [2009 (2) TMI 100 - CESTAT AHMEDABAD], where it was held that when provisional assessment is finalized, the assessee is entitled to refund and he does not have to make the claim. Therefore, the provisions of Section 27 is not attracted. The appellant is not required to prove the unjust-enrichment - appeal allowed - decided in favor of appellant.
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