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Issues involved: Refund claim rejection based on unjust enrichment bar applicability.
Summary: Issue 1: Unjust Enrichment Bar Applicability The appellant appealed against the rejection of their refund claim due to the application of the unjust enrichment bar. The goods were imported through 53 bills of entry and were provisionally assessed. After finalization, a refund of Rs. 9,65,639/- was due to the appellant. The adjudicating authority sanctioned the refund but directed it to be credited to the Consumer Welfare Fund under Section 27 of the Customs Act, 1962. The appellant contended that prior to 13.7.2006, the provisions of unjust enrichment were not applicable, citing relevant case laws. They argued that the revenue deposit made was not part of the landed cost of the goods, thus entitling them to the refund. The appellant's submission was supported by a certificate from a Chartered Accountant and their balance sheet. The Departmental Representative agreed that the period involved was before 13.7.2006 but insisted on the applicability of the unjust enrichment bar. After careful examination, it was found that the amended provisions of Section 18, which attract the bar of unjust enrichment, were not applicable to the case. Citing the decision of the Hon'ble High Court of Gujarat, it was concluded that the bar of unjust enrichment did not apply, and the appeal was allowed with consequential relief.
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