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2013 (5) TMI 172 - AT - CustomsUnjust enrichment on refund arising due to finalization of provisional assessment - Apellant and the foreign company is having a technical assistance agreement - Bills of entry in question were assessed provisionally by taking extra duty deposit of 1% of the duty payable - Appellant submitted the relevant documents to SVB who accepted the invoice values in respect of goods imported. Therefore, appellant claimed refund of extra duty deposit made earlier. Held that:- In the present case while the 1% extra duty had been paid during 2001-2002 to 2003-2004, the refund claim of this extra duty deposit had arisen on 20.01.2004 when the Assistant Commissioner passed the order accepting the declared transaction value and the refund claim had been filed within one year. Therefore, following the judgment of Commissioner of Customs, Kandla Vs. Hindustan Zinc Ltd.[2009 (2) TMI 100] principles of unjust enrichment are not applicable to this refund claim. Since this is the only ground on which the rejection of the refund claim has been upheld. Thus, the impugned order is not sustainable and set aside. Appeal is allowed.
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