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2017 (2) TMI 236 - AT - CustomsUnjust enrichment - refund of excess duty paid - finalization of provisional assessment - denial on the ground that appellant could not establish that the incidents of excess paid Customs duty was not passed on to the customers - Held that: - as far as Section 18 of the Customs Act is concerned when an amount becomes refundable after a final order is passed, the same has to be refunded immediately and for such purpose, the assessee is not required to move an application under Section 27 of the Customs Act, 1962 since the same is not applicable in such cases - for the period before 13.07.2006, provisions of Sub-Sections 3, 4 & 5 of said Section 18 shall not be applicable. The provisions of ‘unjust enrichment' not applicable in the present case - appeal allowed - decided in favor of assessee.
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