Home Case Index All Cases Customs Customs + AT Customs - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 160 - CESTAT MUMBAIRefund of security deposit made towards the provisional assessment of Bills of Entry - unjust enrichment - Held that: - Bills of Entry was provisionally assessed during the period 9.2.2004 to 2.12.2004 and the consignment was finally assessed by the Appraising Group VI on 23.5.2007. At the time of provisional assessment, there was no provision of unjust enrichment in case of a refund arising out of the final assessment in terms of Section 18 of the Customs Act, 1962 - as the provisional assessment was made in 2004, the unjust enrichment provision is not applicable. Once it is proved that the amount of refund has been shown as receivable, then it is not possible that the same amount could have been recovered by any other means. Therefore, the treatment of this amount shown as receivable is evidence that the incidence of refund amount has not been passed on. We direct the adjudicating authority before re-processing the refund as to make sure that the amount shown as receivable from Customs under the head of Loan and Advance covered the amount of present refund. If it is found correct then the appellant is prima facie entitled for the refund and such amount will not be hit by unjust enrichment - appeal allowed by way of remand.
|