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2022 (1) TMI 326 - AT - CustomsInterest on delayed refund of excess duty paid - provisional assessments - violation of principles of unjust enrichment - HELD THAT:- There are no doubt whatsoever on the non-applicability of interest for the provisional assessments undertaken before the amendment in Section 18 in 2006. Therefore, to this extent, the impugned orders do not survive and are liable to be set aside. Moreover, it is found that the approach of the learned Commissioner (Appeals) is in violation of the principle of judicial discipline. As no stay was granted as on that date against the order of the Tribunal, the learned Commissioner (Appeals) was bound by the decision of the Tribunal. Applicability of bar of unjust enrichment in respect of provisional assessments before 2006 - HELD THAT:- Karnataka High Court in the MANGALORE REFINERY AND PETROCHEMICALS LTD. VERSUS COMMISSIONER OF CUSTOMS, MANGALORE [2015 (5) TMI 768 - KARNATAKA HIGH COURT] have set the matter to rest holding that bar of unjust enrichment is not applicable to the cases of provisional assessments before the amendment in 2006. Refund of duty paid on import of spare parts before 2003 - HELD THAT:- The learned counsel for the appellants has categorically submitted that there was no case where they have imported at a price higher than the price at which the independent /unrelated entities have imported the spare parts. Therefore, the observations of the SVB order are superfluous and not applicable as far as the imports in 2002 or before are concerned. Therefore, there are no basis in the conclusions arrived at in Order-in-Original and Order-in-Appeal. Appeal disposed off.
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