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Issues involved: Application of principle of unjust enrichment in case of refund of duty provisionally paid prior to 13.7.2006.
Judgment Summary: The Gujarat High Court considered an appeal by the Revenue against a tribunal's decision, raising questions regarding the application of unjust enrichment in a refund case. The tribunal's ruling was based on a larger Bench judgment in the matter of Commissioner of Customs v. Hindustan Zinc Ltd. The High Court noted a similar issue in a previous case involving Hindalco Industries Ltd. The Court observed that the provisions of Section 27 of the Customs Act, 1962, dealing with refund of duty, cannot be applied to override Section 18 of the Act. The Court emphasized that the Revenue is obligated to make a refund without requiring a claim by the assessee if excess duty was paid during provisional assessment. This obligation existed until 12.7.2006. The Court dismissed the appeal, stating that the principles of unjust enrichment under Section 27 cannot be read into Section 18 without considering the amendment from 13.7.2006 onwards. In subsequent cases, the Court reaffirmed this interpretation, leading to the conclusion that no substantial question of law arises for consideration. Therefore, the tax appeal was dismissed based on the established legal principles.
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