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2017 (1) TMI 694 - CESTAT HYDERABADRefund - Unjust enrichment - whether the refund claim filed by the appellant as a consequential relief arising out of encashment of bank guarantee and finalisation of provisional assessment done prior to 13/07/2006 is hit by unjust enrichment? - Held that: - It is pertinent to mention that the period involved is prior to 13/07/2006. Section 18 of the Customs Act, 1962 was introduced w.e.f. 13/07/2006. The Hon’ble Court of Delhi in the judgments CC Vs. Indian Oil Corporation [2012 (1) TMI 31 - DELHI HIGH COURT] categorically held that unjust enrichment is not applicable to the refunds in regard to assessments finalised prior to 13/07/2006 - the order passed by the authorities below crediting the sanctioned refund to the consumer welfare fund is unjustified - appellant is eligible for refund - appeal allowed - decided in favor of appellant.
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