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TMI Blog2016 (10) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... ing machine and filed bill of entry on 2.3.2001 seeking classification of the product under heading 8431.43, whereas the Revenue was of the view that the imported goods are classifiable under 8207.19. The bill of entry was provisionally assessed and a revenue deposit of Rs. 40,95,032/- was directed to be paid, which was paid. The matter of provisional assessment was taken up for final assessment and the adjudicating authority held that the imported goods are classifiable under 8431.43. On receipt of such an order in their favour, the appellant sought refund of the amount deposited by them as a revenue deposit. The adjudicating authority, after following due process of law, held that the deposits made by the appellant were revenue deposits a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of bar of unjust enrichment in the case of provisional assessment being finalized prior to 13.7.2006, will not be attracted is the law settled by the Hon'ble High Court of Karnataka in the case of Mangalore Refinery & Petrochemicals Ltd. vs. CC, Mangalore 2015 (323) ELT 484 (Kar.); by the Hon'ble High Court of Madras in the case of CC(E), Chennai vs. Sayonara Exports Pvt. Ltd. 2015 (321) ELT 583 (Mad.); CC vs. Indian Oil Corporation 2012 (282) ELT 368 (Del.), and by the Hon'ble High Court of Gujarat in the case of CC vs. Hindalco Industries Ltd. 2008 (231) ELT 36 (Guj.). It is his submission that once the law is settled that prior to 13.7.2006 in the case of provisional assessment, question of unjust enrichme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as regards the import of machinery. It is undisputed that the finalization of the provisional assessment was done in 2004 and it was held that the appellant had paid excess customs duty which is not due from them. 8. Provisional assessments are governed by the provisions of Section 18 of the Customs Act, 1962 and during the relevant period, the section specifically mandated for recovery of short paid and refund of excess paid on finalization of the provisionally assessed bill of entry. The said section did not have a clause of unjust enrichment has to be satisfied before the refund is sanctioned. On 13.7.2006, an amendment was carried out, by which it mandated in Section 18(3) & (4) that any refund that arises due to finalization of pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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