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2023 (9) TMI 1302 - SC - CustomsRefund of amounts deposited towards provisional duty - whether claim for refund of amounts deposited towards provisional duty, as a condition for clearance of imported goods can be the subject matter of refund after conclusion of assessment proceedings and having regard to its outcome, under Section 18 of the Customs Act? HELD THAT:- It is brought to the notice of this Court that a judgment subsequent to the ruling in “Allied” i.e. SAHAKARI KHAND UDYOG MANDAL LTD. VERSUS COMMISSIONER OF C. EX. & CUS. [2005 (3) TMI 116 - SUPREME COURT] appears to have expressed a different view in that the Court held that to maintain a claim for refund, the assessee has to establish that he or it had paid the amount for which relief is sought and had not passed on the burden to the consumers. This judgment though rendered by a three Judge Bench, overlooked the ruling in Allied - Furthermore, even though the judgment has generally referred to the nine Judge Bench ruling in MAFATLAL INDUSTRIES LTD. VERSUS UNION OF INDIA [1996 (12) TMI 50 - SUPREME COURT] nevertheless the specific observations in Para 104 appears to have escaped the attention of the Court. There is no infirmity with the findings and conclusions recorded in the impugned judgments, which are in accord with the ratio in Allied - Appeal of Revenue dismissed.
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