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2012 (11) TMI 154 - AT - CustomsRefund - principle of unjust enrichment – Held that:- Provisions of unjust enrichment will not apply to the refund claims arising out of finalisation of provisional assessment under Section 18 of the Customs Act, 1962, prior to 13-7-2006 - finalisation of the provisional assessment took place prior to 13-7-2006 and letters claiming the amounts were also filed prior to 13-7-2006 – refund allowed – in favor of assessee
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