9911796707
TMI Blog2018 (5) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.2006 and any refund arising out of such provisional assessment being finalised subsequently, has to be refunded to the importers - refund allowed - appeal allowed - decided in favor of appellant. - Appeal Number C/71/2009 - A/30489/2018 - Dated:- 25-4-2018 - Mr M V RAVINDRAN, MEMBER (JUDICIAL) And Mr C J Mathew, MEMBER(TECHNICAL) None for the Appellant. Shri Ganeshwar, Superintend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 03.12.1996 which was provisionally assessed pending submission of final documents by the appellant. Appellant importer submitted original documents for finalisation of the assessments with the authorities and Dy. Commissioner of Customs adjudicated the matter by Order-in-Original No. 8/2000, dated 07.12.1999 and held against the appellant and enhanced the value of the goods but included cos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Welfare Fund as hurdle of doctrine of unjust enrichment has not been crossed. On an appeal, the first appellate authority also held so. 5. In the grounds of appeal, appellant submits that the entire refund claim has arisen out of finalisation of provisional assessment which was done so in respect of the goods which were imported in 1996 and prior to amendment of Section 18 that provided clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w squarely covered in favour of appellants by the judgment of Hon ble High Court of Gujarat in the case of Hidalco Industries (supra), wherein the Hon ble High Court has settled the law that if the provisional assessments ordered before 13.07.2006, question of doctrine unjust enrichment will not arise. I find that Revenue is contesting the said grounds in the submissions filed by them stating that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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