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2018 (8) TMI 501 - AT - CustomsRefund credited to consumer welfare fund - unjust enrichment - Held that:- Whether the incidence of excess paid duty was passed on or otherwise has not been established for the reason that the assessee have not produced the necessary documents before both the lower authorities. In these circumstances, an opportunity can be given to the assesse to produce all the documents before the adjudicating authority to establish that whether the incidence of excess paid duty during the provisional assessment was passed on to any other person - matter on remand. Demand of Interest - provisional assessment - Held that:- Before 13.07.2006, there was no provision for interest in case of any duty stand payable on finalization of the provisional assessment. Therefore, in case of provisional assessment being finalized, Section 28AB is not applicable. When Government realized that there should be a provision of interest even in case of provisional assessment when it is finalized a specific provision by inserting sub Section (3) was made in Section 18 of the Customs Act, 1962 - demand of interest for the period prior to 13.07.2006 set aside. Appeal allowed in part and part matter on remand.
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