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2016 (10) TMI 376 - CESTAT MUMBAIRefund claim - excess custom duty paid - revenue deposit to the Government of India - provisional assessment - classification of imported machinery - entry 8207.19 or entry 8431.43 - doctrine of unjust enrichment - whether the refund be allowed keeping in mind the principles of unjust enrichment w.e.f. 13/7/2006? - Held that: - provisional assessments are governed by the provisions of Section 18 of the Customs Act, 1962 and during the relevant period, the section specifically mandated for recovery of short paid and refund of excess paid on finalization of the provisionally assessed bill of entry. The said section did not have a clause of unjust enrichment has to be satisfied before the refund is sanctioned. On 13.7.2006, an amendment was carried out, by which it mandated in Section 18(3) & (4) that any refund that arises due to finalization of provisional assessment has to also satisfy the doctrine of unjust enrichment. The bar of unjust enrichment in the case of refund arising out of finalization of provisional assessment will apply only from 13.7.2006. Also a certificate issued by a Chartered Accountant in July 2005, who, after verifying the books of accounts and records and other relevant records of the appellant, had certified that the amount for which refund has been claimed is not charged to profit and loss account as an expense, the said amount is shown as a revenue deposit and was not recovered from the Municipal Corporation of Greater Mumbai or any other customer. Refund to be allowed - appeal allowed - decided in favor of assessee.
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