TMI Blog2018 (8) TMI 1699X X X X Extracts X X X X X X X X Extracts X X X X ..... transfer of the sanctioned amount to the Consumer Welfare Fund as envisaged in section 18(5) of Customs Act, 1962 - Such an exercise does not appear to have been undertaken by the original authority and the first appellate authority has merely confirmed the rejection without ascertaining this aspect - rejection of the refund claim is patently improper - appeal allowed - decided in favor of appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red vehicles during July 2005 to July 2007 against 14 bills of entry which was subject to provisional assessment owing to dispute on the applicability of additional duty of 16% instead of 8% under notification no. 6/2006-Cx. The appellant had paid an amount as revenue deposit of ₹ 3,21,260/- for availment of provisional assessment. The deposits so made were claimed as refund following the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities in accordance with the powers devolving on them. The original authority, as well as the first appellate authority, in the present instance, were required to dispose off the application for refund of ₹ 9,48,536/- in accordance with the provisions of Customs Act, 1962. 5. Test of unjust enrichment was introduced for refund arising from finalization of assessment with effect from 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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