9911796707
TMI Blog2007 (3) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... /560/2007-WZB/C-IV/(SMB) - Dated:- 30-3-2007 - [Order per] - Heard both sides. In the present appeal M/s. V.R. Equipments had filed Ten Bills of Entries for clearance of several consignments which were assessed provisionally on payment of Revenue Deposit along with appropriate Customs Duty as Gatt Valuation Cell of the Customs House, Mumbai was investigating whether invoice price was influenced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mandal Ltd. - 2005 (181) E.L.T. 328 (S.C.) while rejecting the claim. 2. The learned Counsel for the appellants contends that bar of unjust enrichment is not applicable to the revenue deposit during the course of investigation and especially where the payment of any additional duty is not involved on finalization of the assessment. In this context, he relied upon Motor Industries Company Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 138 (S.C.) wherein it is observed that Bar of unjust enrichment is not applicable to provisional assessment in terms of Section 18 of the Customs Act, 1962. 4. In the light of the aforesaid decision rendered by the Supreme Court, the refund of revenue deposit made by the importer during the investigation of the case and as there is no change in the finalisation of the assessment, the refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
