2006 (2) TMI 534

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the respondents. Heard Shri N.V.B. Nair, learned J.D.R. appearing for the applicant - Commissioner. The brief facts of the case as stated by the lower appellate authority are as follows :- the Bill of Entry was provisionally assessed by the Superintendent on execution of a Bond with Bank Guarantee for producing the End Use Certificate. The appellant could not produce the End Use Certificate in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd claim was rejected by the Adjudicating Authority. In the appeal memo, the Official Liquidator challenged the impugned Order-in-Original inter alia on the ground that the so called duty was collected by enforcing the Bank Guarantee at a later date and the bar of unjust enrichment will not be applicable in such cases. 2. The lower appellate authority relying on the precedent decisions of the T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X