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2007 (11) TMI 134 - AT - CustomsAssessee became entitled to refund after provisional assessment - Section 18 of the Customs Act, 1962 has been amended w.e.f. 14-7-06, specifically providing for application of unjust enrichment clause in respect of refund arising out of finalization - as their refund claim related to the period prior to 14-7-06 sanction of refund claim is in order – refund allowed – doctrine of unjust enrichment is not applicable
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