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2015 (11) TMI 83 - AT - CustomsRefund of Cess claimed – Import natural rubber – Refund rejected on grounds that assessment made in Bills of Entry were appealable and had attained finality, no appeal having been filed and in some cases refund were time barred and all cases were hit by unjust enrichment – Appellant contended that refund claims are admissible when there is no assessment order on dispute - Assessment by assessing officer resulting in payment of duty when goods were exempted, is a case of sheer omission on part of assessing officer - As regards unjust enrichment, Certificate from cost accountant certifies that amount of cess was not charged in profit and loss account as expenses, rather it is show as Cess recoverable. Held That:- Clause (ii) under Section 27 does not apply as duty is paid by appellant in pursuance of order of assessment, thus appellant’s appeal on this point is rejected - There has been no accidental slip or omission - CVD duty was paid equivalent to cess as was understood by department as well as appellant thus Section 154 does not cover the case - no rectification of assessment order was ever sought by appellant – Matter already decided against appellant on first two issue thus Court does not find it necessary to discuss third issue i.e unjust enrichment – Decided against the assessee.
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