Home Case Index All Cases Customs Customs + HC Customs - 2018 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1445 - HC - CustomsRefund of Customs duty - principles of unjust enrichment - invocation of Section 18 of the Act, prior to insertion of Section 18(5) of the Customs Act - Held that:- The controversy is no longer res integra as the co-ordinate Bench of this Court in M/s Mangalore Refinery and Petrochemicals Ltd., Vs. Commissioner of Customs, [2015 (5) TMI 768 - KARNATAKA HIGH COURT] in the case of same assessee, has already held in favor of the assessee that prior to amendment of Section 18(5) of the Act with effect from 13.07.2006, the ground of ‘unjust enrichment’ of assessee cannot be invoked for denying the refund of custom duty determined and paid under the provisional assessment under Section 18 of the Act - unjust enrichment cannot be invoked - appeal dismissed - decided against Revenue.
|