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2014 (2) TMI 216 - AT - CustomsCondonation of delay - Commissioners were preoccupied with certain urgent sensitive issues and that there was torrential rain and the Customs officers were caught in traffic jam and there was breakdown of the vehicle on the way to CESTAT - Held that:- this is a case where extra duty deposit was taken from the respondents at the time of provisional assessment. The refund of the same arises on account of finalization of the assessment. The provision relating to unjust enrichment has been made applicable in customs cases only w.e.f 13-7-2006. The finalization of the provisional assessment in this case has been done on 4-3-2008. The lower appellate authority has taken a view that since the provisional assessment relates to the period prior to the amendment made in 2006, principles of unjust enrichment will not apply. This view, appears to be erroneous as the provisional assessment has been actually finalized after the date of amendment. Hence, in this case the principles of unjust enrichment are required to be applied and it has been correctly so held by the original authority - it cannot be said that grant of the refund of the amount would unjustly enrich the respondents since this amount has been borne by them and has not been passed to the customers - Condonation of delay and stay denied.
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