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2011 (4) TMI 828 - AT - CustomsRefund claim - Provisional assessment - unjust enrichment - Held that:- A plain reading of sub section 1 of Section 27 will make it clear that it is the responsibility of the appellant to submit proper documentary evidence and claim the refund - Section 18(5) of Customs Act inserted by Taxation Laws (Amendment) Act w.e.f. 13.7.06, provides that if any amount is found to be refundable after finalisation of provisional assessment, such refund will be subject to doctrine of unjust enrichment - Bussa Overseas Vs. UOI [2003 (9) TMI 90 - HIGH COURT OF JUDICATURE AT BOMBAY] wherin held that even in case of customs, refund after provisional assessment is subject to provision of unjust enrichment - Decided against the assessee
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