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2013 (3) TMI 324 - AT - CustomsBill of Entry was provisionally assessed - Benefit of exemption under the Notification No. 36/96-Cus., dated 27-3-1996 - Cash refund - Unjust enrichment - Held that :- The assessee was eligible for the exemption excess amount paid by the assessee consequent to finalization of provisional assessment was required to be suo motu refunded without the claim being submitted by the assessee and, therefore, did not attract the provision of unjust enrichment. In the case of Hindustan Zinc Ltd. (2009 (2) TMI 100 - CESTAT AHMEDABAD) also, it has been held by the Larger Bench of the Tribunal that refund claim for the period prior to 13-7-2006 which became due on final assessment is to be made without the claim being submitted by the assessee and that the provisions of unjust enrichment are not applicable. Finally the appeal by the department is rejected
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