2008 (10) TMI 554

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..... , Vice-President]. Heard both sides 2. Appellants filed this appeal against Order-in-Appeal passed by the Commissioner (Appeals) whereby refund claim was rejected on the ground of unjust enrichment. 3. Contention of the appellant is that at the time of provisional release of goods amount in question was deposited with the Revenue and subsequently final assessment was made which resulted .....

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..... also relied upon the decision of the Hon ble Supreme Court in the case of Sahakari Khand Udyog Mandal Ltd. v. CCE Cus, reported in 2005 (181) E.L.T. 328 (S.C.). 5. We find that bar of unjust enrichment is applicable where the amount has been paid in pursuance of the provisional assessment order. We find that it decided by the Bombay High Court in the case of Bussa Overseas. Properties Pvt. .....

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..... can be invoked to deny the benefit to which a person is not otherwise entitled. Section 11B of the Act or similar provision merely gives legislative recognition to this doctrine. That, however, does not mean that in absence of statutory provision, a person can claim or retain undue benefit. Before claiming a relief of refund, it is necessary for the petition/appellant to show that he has paid the .....

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