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2007 (11) TMI 208 - AT - CustomsImports were prior to the period of amendment of Section 18 - Section 18 of the Customs Act was amended with effect from 13-7-2006 - prior to the amendment of Section 18, the doctrine of unjust enrichment can not be applied to the refund arising consequent to the finalization of provisional assessment under Section 18 of the Customs Act – assessee’s appeal for refund is allowed
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