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TMI Blog2015 (6) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty paid. Similarly, the case of Scientific Instruments Co. Ltd. (2014 (12) TMI 530 - MADRAS HIGH COURT) relates to finalization of provisional assessment completed on 16.7.2009 after the amendment of Section 18 of the Customs Act. The Hon'ble High Court of Delhi in the appellant's own case has considered the case of Bussa Overseas and Property Pvt. Ltd. (2003 (11) TMI 590 - SUPREME COURT). - unjust enrichment clause shall not apply for finalization of the provisional assessment for the cases prior to 13.7.2006. - appellants are eligible for refund of CVD and BCD amounting to ₹ 7,75,157/- and is not covered by unjust enrichment clause as the period involved is prior to 13.7.2006 - Decided in favour of assessee. - Appeal No. C/318/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave a retrospective effect. He relied on the decision of the Hon'ble High Court of Delhi rendered in their own case reported in 2012 (282) ELT 368 (Del.). 5. On the other hand, the learned AR for Revenue reiterated the findings of the authorities below. He submits that Section 18 is applicable as the refund was sanctioned in 2004 and unjust enrichment has been rightly invoked. He relied on the following decisions:- - Bussa Overseas and Properties Pvt. Ltd. Vs. Union of India - 2004 (164) ELT A177 (SC) - Sahakari Khand Udyog Mandal Ltd. Vs. CCE - 2005 (181) ELT 328 (SC) - Commissioner of Customs Vs. Scientific Instruments Co. Ltd. - 2014 (307) ELT 83 (Mad.) 6. I have considered the submissions of both sides and perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of excess excise duty paid. Similarly, the case of Scientific Instruments Co. Ltd. (supra) relates to finalization of provisional assessment completed on 16.7.2009 after the amendment of Section 18 of the Customs Act. The Hon'ble High Court of Delhi in the appellant's own case has considered the case of Bussa Overseas and Property Pvt. Ltd. (supra). The relevant paragraphs of the order is reproduced below:- 18. We may notice here that Gujarat High Court in the case of Hindalco Industries (supra) has specifically referred to decision in the case of Allied Photographic India Ltd. (supra) but the said case has not been noticed by the Bombay High Court in the case of Bussa Overseas and Properties Pvt. Ltd. (supra). The decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid provisionally ₹ 100 Duty finally assessed ₹ 70 According to Assessee correct duty payable ₹ 60 In this case, admitted amount of refund of ₹ 30 would be returned and if the Assessee seeks to claim ₹ 10 also (Rs. 70 - ₹ 60) as refund, then Explanation II would apply and the said claim is to be preferred within six months from the date of adjustment of duty. This position is precisely dealt with the explained in the second portion of paragraph No. 104 of Judgment in case of Mafatlal Industries (supra). 20. The two situations are relevant and important. In the first situation the assessee has paid provisional duty which gets reduced on final assessment. The assessee, therefore, be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive effect. It was so held in TVS Suzuki Ltd. (supra) when similar amendments were-made in Rule 9B of the Rules passed under the Central Excise Act w.e.f. 25-6-1999. However, in 1999, the legislature did not made corresponding amendment in Section 18 of the Customs Act. These amendments were made w.e.f. 13-7-2006. 21. In view of the aforesaid position the question of law is answered in the affirmative and against the appellant and in favour of the respondent-assessee. The appeal is accordingly disposed of. No costs. 8. Further the Hon'ble High Court of Delhi has considered the judgments of the Hon'ble Supreme Court rendered in the cases of Commissioner Vs. Allied photographics India Ltd. - 2004 (166) ELT 3 (SC), Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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