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2011 (6) TMI 96 - AT - CustomsProvisional assessment - Principal of unjust enrichment - since the goods in question on which duty was paid, were consumed by the tug, there was no scope for passing on the duty burden as there was no customer in this case - Tribunal in its judgment in CC Kandla Vs. Hindustan Zinc Ltd. (2009 -TMI - 33285 - CESTAT AHMEDABAD) has laid down that prior to amendment of Section 18 w.e.f. 13.7.06, refund, which became due to final assessment, did not attract the provisions of unjust enrichment - Decided in the favour of assessee
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