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2017 (8) TMI 1151 - AT - CustomsRefund claim - payment of extra duty deposit on ex-bond clearances effected during the period 31.01.2001 to 20.07.2012 - time limitation - Held that: - the Hon’ble Madras High Court in the case of CC (Exports), Chennai Vs. Sayonara Exports Pvt. Ltd. [2015 (3) TMI 861 - MADRAS HIGH COURT] has observed that limitation aspect is not applicable in refund of extra duty deposit made pending finalization of provisional assessment and the same are required to be automatically refunded without filing application for refund under Section 27 of the Customs Act, 1962 - the factual position in the case before the Hon’ble Madras High Court is more or less identical to the facts of the present case, thus making the ratio of law declared by the Hon’ble High Court as applicable to the facts of the present case. Refund rejected also on the ground of unjust enrichment - Held that: - No documents or records stand verified by the lower authorities so as to come to the conclusion of unjust enrichment and only a general observation to the extent that no prudent businessman would continue to pay higher duty without passing the same to the buyer of the goods, stand made by the appellate authority - As such, while allowing the appeal on the point of limitation, I set aside the impugned order and remand the matter to the original adjudicating authority for examination of the principles of unjust enrichment. Appeal allowed by way of remand.
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