Home Case Index All Cases Customs Customs + AT Customs - 2014 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 826 - AT - CustomsRefund of pre deposit - Unjust enrichment - Bar of limitation - Held that:- doctrine of unjust enrichment would come into operation only subsequent to the stage the refund claim is held to be sanctionable. Furthermore, the doctrine of unjust enrichment cannot be a ground for rejecting the refund claim. Undisputedly, the assessments were provisional in this case and they were finalised on 9-1-2007 after various rounds of litigation. As per Rule 18(2) of the Customs Act, 1962, the date of final assessment cannot be taken as 1996 when the first Order-in-Original was passed since the same was under challenge which was finally resolved by the Commissioner (Appeals) vide order dated 9-1-2007 whereby he finally upheld the case in favour of the appellant, which has not been challenged by the department. Under these circumstances, refund of pre-deposit cannot be held to be time bar. There is no other ground for rejecting the refund of pre-deposit. Therefore, we find that the same is sanctionable, so far as unjust enrichment is concerned. The period involved is prior to 2006 - Decided in favour of assessee.
|