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2010 (9) TMI 268 - AT - CustomsUnjust enrichment - refund claim has arisen out of finalization of provisional assessment - respondent became eligible for refund of differential duty - credited to the Consumer Welfare Fund on the ground that the obligation to prove that the amount was not passed on to the customer - Held that: - prior to amendment of Section 18 of Customs Act, 1962 w.e.f. 13.7.06, refund which becomes due on finalization of provisional assessment, did not attract the provisions of unjust enrichment - Appeal is dismissed
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