9911796707
TMI Blog2011 (3) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant facts, in brief, are that the goods imported vide bills of entry dated 24-8-1998 and 2-2-1999 were cleared provisionally and provisional assessments were subsequently finalized on 216.99 and 15-6-1999 respectively. It is not in dispute that the finally assessed duty was lower than the duty provisionally paid by the appellants at the time of clearance of the goods. The excess amount paid is amounting to Rs. 80,92,411/-. The appellants claimed that they were not communicated the outcome of the finalization of the assessments which they came to know only 20-11-2003 and that they filed the refund claim on 14-1-2004 and the same stands rejected by the original authority on the ground that the same have been filed beyond the time li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Commissioner (Appeals). Referring to explanation to Section 27, he submits that time limit for making refund application in respect of case of provisional assessment has been specifically prescribed as one year from the date of finalization of assessment and therefore by implication the time limit shall apply. He further submits that any refund arising out of provisional assessment, is also subject to provisions of unjust enrichment. 6. We have carefully considered the submissions from both sides and perused the records. The impugned imports have taken place during August, 1998 to February, 1999. The assessments were provisional at the time of clearance which got finalized in June, 1999. It is not in dispute that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty can be considered to be clarificatory provisions and in the same vein the newly inserted sub-section (5) deserves consideration. Thus in effect up to 12-7- 2006 no provision existed in Section 18 of the Act which would permit revenue to invoke principles of unjust enrichment in relation to duty paid in excess, found to be so, upon finalization of provisional assessment under Section 18 of the Act. 20. Hence, the reference to provisions of Section 27 of the Act which generally deals with claim for refund of duty cannot be of any assistance to the revenue. Similarly the definition of the term assessment under Section 2(2) of the Act also cannot help the revenue in light of the specific provisions of Section 18 of the Act which ove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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