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2015 (12) TMI 926 - AT - CustomsDenial of refund claim - unjust enrichment - Held that:- Sub-section (2) of Section 18 of the Customs Act, 1962 provides when the duty leviable on such goods is assessed finally in accordance with the provisions of this Act, then, in case of goods, cleared for home consumption, the amount paid shall be adjusted against the duty finally assessed and if the amount is paid, the importer or the exporter be entitled to a refund claim as the case may be. It is clear from Section 18 that the appellant is entitled to refund of duty after finalization of the assessments under the said Section. - Commissioner (Appeals) directed to the adjudicating authority to examine the admissibility of the refund as per the prevalent law. In our considered view, the Adjudicating Authority should consider the case laws as relied upon by the Learned Advocate while the passing the order in denove proceedings. In view of the discussions, we do not find any reason to interfere the order of the Commissioner (Appeals). However, as the matter is for the year 1988, we direct the Adjudicating Authority to complete the denove proceedings within 3 months from the date of receipt of this order - Appeal disposed of.
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