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TMI Blog2014 (2) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... he principles of unjust enrichment an amendment has been made under Section 18 of the Customs Act, 1962 with effect from 13.07.2006, linking the refunds arising out of finalization of provisions assessments to the provisions contained in Section 27 of the Customs Act, 1962. As the period involved in the present refund claim is 07.09.2007 when amendment carried out in Section 18 w.e.f. 13.07.2006, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh devono proceedings, with directions to the appellant to furnish all the documentary evidences to establish that excess duty paid has not been recovered - Decided in favour of assessee. - C/375/2010-SM - Final Order No. A/11743/2013-WZB/AHD - Dated:- 6-12-2013 - H K Thakur, J. For the Appellant : Shri Suresh Nair, Consultant For the Respondent : Shri G P Thomas, AR. PER : H K Thak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CA certificate dt. 20.10.2008 that the incidence of duty paid was not passed on to any other person. 3. Shri G.P. Thomas (A.R.) appearing on behalf of the Revenue argued that the refund claim of the period 07.09.2007 pertain to the period when the provisions of refund arising out of provisional assessments were linked to the provision of Section 27 of the Custom Act, 1962 and, therefore, doct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 18 and 27 of Customs Act, 1962, was existing, therefore, doctrine of unjust enrichment will be applicable to the appellants refund claim pertain to the period after 13.07.2006. 5. It is further observed that both the original adjudicating authority and the first appellate authority has giving a finding that appellant has not submitted documents like Charter - Party Agreement, Balance Sheet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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