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Issues:
1. Review of order for refund of customs duty. 2. Time limitation for review under Section 129D of the Customs Act. 3. Doctrine of unjust enrichment. Issue 1: Review of order for refund of customs duty The appellants challenged the order of the Commissioner of Customs (Appeals) which set aside the refund of customs duty sanctioned by the original authority. The appellants had cleared imported parts of Air-Conditioners under provisional assessments, and after finalization, applied for a refund of excess customs duty paid. The Deputy Commissioner of Customs sanctioned the refund, but the Commissioner of Customs (Import) directed an appeal against this decision. The Commissioner (Appeals) allowed the departmental appeal, leading to the present challenge. Issue 2: Time limitation for review under Section 129D of the Customs Act The main contention revolved around the time limitation for the review order passed by the Commissioner. The Deputy Commissioner's order allowing the refund was issued on 23-7-99 and reviewed by the Commissioner on 28-7-2000. The question was whether the review order was within the one-year limitation period prescribed by sub-section (3) of Section 129D. The Tribunal analyzed the legal position and compared it with the Central Excise Act provisions, citing the case of M.M. Rubber Co. The Tribunal concluded that the review order passed beyond the limitation period was not valid in law, rendering the department's appeal not maintainable. Issue 3: Doctrine of unjust enrichment The appellants argued that the doctrine of unjust enrichment was not examined in the case, and the lower appellate authority's reliance on the interim order of the Supreme Court was incorrect. The Counsel for the appellants contended that the review order by the Commissioner was time-barred, making the appeal filed by the department not maintainable. The Tribunal considered relevant case law and emphasized the importance of adhering to the prescribed time limits for review orders under the Customs Act. The Tribunal set aside the impugned order and allowed the appeal, highlighting the need to follow legal precedents and statutory provisions in such matters. This judgment by the Appellate Tribunal CESTAT, New Delhi, dealt with the review of a customs duty refund order, focusing on the time limitation under Section 129D of the Customs Act and the doctrine of unjust enrichment. The Tribunal analyzed the legal provisions, compared them with relevant case law, and emphasized the importance of adhering to prescribed time limits for review orders. Ultimately, the Tribunal set aside the impugned order, highlighting the need for legal compliance and adherence to established legal principles in customs duty refund cases.
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