Home Case Index All Cases Customs Customs + HC Customs - 2014 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 600 - HC - CustomsRefund claim - Provisional assessment - Unjust enrichment - Does the principle of unjust enrichment not apply to the refund claimed in a provisional assessment - Held that:- revenue cannot dispute that there was an excess payment. The second aspect of the matter is the claim arose out of and was prior to 13.07.2006. On that date there was an amendment making the provisional assessment subject to the principle of unjust enrichment. The Gujarat High Court in the judgment reported as Commissioner of Customs vs. Hindalco Industries Ltd., [2008 (9) TMI 372 - HIGH COURT OF GUJARAT AT AHMEDABAD] held that the insertion of the specific condition vis-a-vis non- existence of unjust enrichment was a prospective one and was not clarificatory as was sought to be urged by the revenue. That decision is a subject matter of a special leave petition. This Court concurs with the view of the Gujarat High Court, more so since in the present case the importation took place earlier and we note that the claim of refund was not subjected to the condition which was brought in by way of amendment for the first time on 13.07.2006. In view of the discussion no substantial question of law arises for consideration - Decided against Revenue.
|