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2017 (4) TMI 1116 - AT - CustomsRefund of customs duty - rejection on the ground of unjust enrichment and non filing of requisite documents - Held that: - the provisions of Section 18 of CA, 1962 that there was no need to file application for refund because the provisions of Section 18 of CA, 1962 have provided for consequential refund suo-moto by the Officer assessing finalization of provisional assessment and since such a refund order was not passed on finalization the respondents were compelled to file refund application u/s 27 of CA, 1962 - Hon’ble High Court of Delhi in the respondent's own case, Commissioner of Customs Versus Indian Oil Corporation [2012 (1) TMI 31 - DELHI HIGH COURT] has ruled that when an amount becomes refundable after a final order is passed, the same has to be refunded immediately and for such purpose, the assessee is not required to move an application u/S 27 of CA, 1962 - appeal dismissed - decided against Revenue.
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