2008 (11) TMI 244

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..... nt came into effect only from 13-7-2006 and not prior to that date. In this case, the provisional assessment is well prior to July, 2006. Hence without going further into the appellant’s argument that they have not passed on the incidence of duty to their customers, as the amount is shown as ‘claim receivable’ from Customs, on the legal question as to whether the bar of unjust enrichment is attrac .....

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..... . We have heard both sides. 3.There is no dispute that the assessment in this case was provisional. In the case of provisional assessment prior to 13-7-2006, the Hon'ble Gujarat High Court has recently held in the decision of Commissioner of Customs v. Hindalco Industries Ltd. [2008 (231) E.L.T. 36 (Guj.)], that the amendment to Section 18 of the Customs Act, 1962 amended by incorporating releva .....

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