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2011 (3) TMI 937 - AT - CustomsRefund claim - unjust enrichment - Amount of duty excess paid at the time of assessment of bills of entry - period involved in the appeal is of 1998 - According to the Hon ble High Court came to a conclusion that when provisional assessment is finalized the assessee is entitled to refund and the provisions of Section 27 are not attracted prior to the amendment of Section 18 - As such it has to be held that unjust enrichment was not applicable in respect of the refund arising out of the finalization of provisional assessment prior to 13.07.06 - Accordingly set aside the impugned orders and allow the appeal with consequential relief to the appellant.
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