2014 (2) TMI 216

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..... t:- this is a case where extra duty deposit was taken from the respondents at the time of provisional assessment. The refund of the same arises on account of finalization of the assessment. The provision relating to unjust enrichment has been made applicable in customs cases only w.e.f 13-7-2006. The finalization of the provisional assessment in this case has been done on 4-3-2008. The lower appel .....

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..... lant. None, for the Respondent. ORDER Heard both sides. The respondents are not present. The notice has been returned with a remark of the postal authorities that the factory of the respondents is closed. Heard the ld. SDR. 2. This appeal has been filed with an application for condonation of delay. One of the reasons cited is that the Commissioners were preoccupied with certain urgent .....

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..... o unjust enrichment has been made applicable in customs cases only w.e.f 13-7-2006. The finalization of the provisional assessment in this case has been done on 4-3-2008. The lower appellate authority has taken a view that since the provisional assessment relates to the period prior to the amendment made in 2006, principles of unjust enrichment will not apply. This view, appears to be erroneous as .....

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