Home Case Index All Cases Customs Customs + AT Customs - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 648 - AT - CustomsRefund of Customs Duty - finalization of provisional assessment - duty paid under protest - applicability of the benefit of N/N. 21/2002 (Sl. No. 313) to the products in respect of past consignments - consignments of fixed wireless telephone - refund was rejected on the ground of unjust enrichment - Held that:- The direction of the Commissioner (Appeals) remanding the matter for examining the issue of unjust enrichment does not call for any interference - In the case of Hindalco Industries [2008 (9) TMI 71 - HIGH COURT GUJARAT], the Hon'ble High Court of Gujarat held that Section 18 of the Customs Act amended from 13.7.2006 making unjust enrichment applicable to refund claims arising out of finalization of provisional assessment does not have retrospective effect - appeal dismissed - decided against appellant.
|