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2016 (1) TMI 877 - AT - CustomsClaim of Refund of duty paid after finalization of provisional assessment - unjust enrichment - import of Automatic Exhaust Emission Analysis System - claim of benefit of Notification 243/78-Cus for basic duty and additional duty and Notification 23/91-Cus and Notification 70/90-CE for benefit of auxiliary duty. - Held that:- the doctrine of unjust enrichment will not be applicable as the present refund claim relates to the period prior to amendment in Section 18 of the Customs Act, 1962 i.e. 14.07.2006. - Decided in favor of assessee.
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