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2011 (1) TMI 1098 - AT - CustomsUnjust enrichment - refund - appellant had filed bills of entries on 31-1-2006, which were provisionally assessed on the value of USD 415 PMT of the imported goods. On the very same day, vide Notification No. 7/2005-Cus., (N.T.) dated. 31-1-2006, the tariff value was reduced from USD 415 to USD 412 PMT. The bills of entries were finally assessed on the very same day i.e. 31-1-2006 giving the benefit of the notification to the appellant. Appellant filed refund claims on 30-6-2006 as per the provisions i.e. provisions of Section 27 read with Section 27 read with Section 18 of the Customs Act, 1962 - Held that:- Claim for refund made by the appellant had to be decided according to the law laid down in case of TVS Suzuki Ltd. [2003 (8) TMI 42 - SUPREME COURT OF INDIA] as relying on Mafatlal Industries Ltd. (1996 (12) TMI 50 - SUPREME COURT OF INDIA) , provisions of sub-rule (5) of Rule 9B of the Central Excise Rules were parimateria to the provisions of Section 18 of the Customs Act, 1962 as regards the provisional assessment and finalization thereof. order is not correct and set aside, order is set aside and the appeal allowed with consequential relief, if any.
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