2010 (9) TMI 268

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..... prior to amendment of Section 18 of Customs Act, 1962 w.e.f. 13.7.06, refund which becomes due on finalization of provisional assessment, did not attract the provisions of unjust enrichment - Appeal is dismissed - C/225/2010 - WZB/AHD/2010 - Dated:- 24-9-2010 - MR. B.S.V. MURTHY, MEMBER (T) None for the Assessee; Shri Rajendra Nagar, SDR for the Respondent. Per: Mr.B.S.V. Murthy: .....

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..... y the respondent by the original adjudicating authority. Consequent to the appeal filed by the respondent, Commissioner (Appeals) allowed the refund and hence Revenue is in appeal. 3. Nobody is present on behalf of the respondent. Heard the learned SDR. 4. I find that the Commissioner (Appeals), in his order, has relied upon the decision of the Hon'ble High Court of Gujarat in the case of CC V .....

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