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TMI Blog2005 (12) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... of Calcium Carbide and obtained clearance thereof under Bill of Entry dated 3-5-1999 on payment of duties of Customs including anti-dumping duty. The above import was from China and anti-dumping duty was leviable on imports from China at the rate of Rs. 499/- per tonne under the relevant Notification. The importer could not produce the Certificate of Origin of the goods. Imports of like goods from Korea, during those days, were chargeable to anti-dumping duty at the rate of Rs. 873 per tonne. In the absence of the above certificate, the Customs authorities levied anti-dumping duty on the subject goods at the Korean rate . Later on, the assessee obtained the Certificate of Origin of the goods (indicating China as the Country of Origin) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. Union of India [1997 (89) E.L.T. 247 (S.C.)], wherein it was, inter alia, observed by their Lordships that the law of unjust enrichment in India would apply not only to tax refund claims but also to money claims of all hues and shades against the State where the claimant might have compensated himself from some other source. 3. Ld. SDR reiterates the above grounds. Ld. Consultant for the assessee submits that sub-section 8 of Section 9A of the Customs Tariff Act, which made the relevant provisions of the Customs Act applicable to refund of anti-dumping duty, was inserted in the statute book with effect from 12-5-2000 (date on which the Finance Act, 2000 came into force) only and has no retrospective effect. These provisions cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I have to reject, at the outset, the reliance placed by ld. SDR on the Apex Court s judgment in National Engineering Industries (supra). In that case, there was an order of the Tribunal on the question whether any amount of duty of excise was liable to be demanded from the claimant and the Tribunal had found that the claimant was eligible for the benefit of an exemption Notification and hence not liable to pay duty. It was that order of the Tribunal which afforded a cause of action for the assessee to claim refund of the duty already paid. Such a factual situation is not forthcoming in the present case. 5. Ld. SDR has submitted that, in the first round of litigation, ld. Commissioner (Appeals) had remanded the case to the lower authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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