9911796707
TMI Blog2011 (3) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 27 are not attracted prior to the amendment of Section 18 - As such it has to be held that unjust enrichment was not applicable in respect of the refund arising out of the finalization of provisional assessment prior to 13.07.06 - Accordingly set aside the impugned orders and allow the appeal with consequential relief to the appellant. - C/147/10 - - - Dated:- 3-3-2011 - Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elief to the appellant. 2. As the certificate of the Chartered Accountant submitted along with the claim could not prove that the burden of duty was not passed on by survey the claimant of refund, a deficiency memo followed by various letters were issued to them asking for compliance in this regard. Thereafter, a show cause notice dated 01.04.2008 for crediting the amount of refund to the Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges were collected over a period of time for hiring of the cranes, duty payment on the same is not relevant for deciding the question of unjust enrichment. They contended that the said goods are neither sold by them nor used in the manufacture of any goods so as to attract the principles of unjust enrichment. They also produced on record the Chartered Accountant certificate in support of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract the provisions of unjust enrichment. The amendment of the said Section 18 was considered by the Gujarat High Court in the case of CC Vs. Hindalco Industries Ltd. reported in 2008 (231) ELT 36 (Guj.) and it was held that the same was not clarificatory in nature. Accordingly Hon ble High Court came to a conclusion that when provisional assessment is finalized the assessee is entitled to refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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