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2013 (11) TMI 998 - AT - CustomsRejection of refund claim - unjust enrichment - Claim rejected after finalization of provisional assessment for the period prior to 13.07.2006 when Section 18 of Customs Act, 1962 was amended to make the provisions of Section 27 of Customs Act, 1962 applicable to the provisional assessment also - Held that:- reference to provisions of Section 27 of the Act which generally deals with claim for refund of duty cannot be of any assistance to the revenue. Similarly the definition of the term assessment under Section 2(2) of the Act also cannot help the revenue in light of the specific provisions of Section 18 of the Act which override all other provisions of the Act. The contention that the Court should not permit a person to derive unjust benefit also does not merit acceptance. The Court can only read the provisions and the statute as they stand, and if necessary, interpret the same but the Court cannot legislate - on interpretation of provisions of Section 18 of the Act, on finalisation of assessment if any excess duty is found to have been paid at the time of provisional assessment Revenue is bound in law to make the refund without any claim being required to be made by an assessee. This would be the position in law upto 12-7-2006 and not thereafter. - Decided in favour of assessee.
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