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2014 (5) TMI 445 - CESTAT NEW DELHIRefund of differential duty claim – Liability of duty on Transaction value or as per tariff value fixed by the Central Govt. - Fulfillment of conditions for granting of refund – Section 14(1) (2) & 27 of the Customs Act, 1962 - Held that:- In case where tariff value is fixed by Central Govt., section 14 (1) are not applicable and therefore, duty was not required to be assessed on the basis of transaction value and required to be assessed on the basis of tariff value fixed by Central Govt. – Thus, assessees are entitled to refund provided the conditions of Section 27 are fulfilled - Commissioner (A) has already held that claim was submitted in time, but neither original authority nor Commissioner (Appeals) has examined refund on ground of unjust enrichment - Matter is remanded back to original authority for examination of refund on the principles of unjust enrichment as applicable u/s 27 – Decided against revenue.
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