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2018 (4) TMI 978 - AT - CustomsMaintainability of refund claim - doctrine of unjust enrichment - denial on the ground that it did not fulfill the conditions contained in the N/N. 46/2011 - whether refund claim is maintainable, without challenging the order of assessment passed by the assessing authority? - whether the doctrine of unjust enrichment is applicable to the facts of this case, for denying the refund benefit to the appellant? Held that: - rejection of refund application by the authorities below, on the ground that the assessment order has not been challenged, cannot be sustained - there is specific mention that the appellant had shown the excess paid customs duty in its books of account, under the head “Excess Custom Duty Paid – Refundable”. There is no ambiguity in the said statutory provision, in vogue at present, that order of assessment has to be challenged and thereafter, as a consequence of favourable adjudication, the refund claim has to be filed and to be entertained by the Department - It transpires from the said findings of the original authority that the doctrine of unjust enrichment is not applicable in the case of the appellant, for denying the refund benefit to it. Appeal allowed - decided in favor of appellant.
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