Customs Duty Refund Claim Valid When Filed Within Limitation Period After Final Assessment Under Section 27 and 18

CESTAT determined refund claim's limitation period starts from final adjudication date (13.10.2015), not provisional assessment date. Refund application filed on 30.11.2015 was within limitation under Section 27 of Customs Act. Regarding unjust enrichment, Chartered Accountant's certificate validly demonstrated duty burden was not passed to customers. Lower authorities erred in dismissing CA certificate without cogent reasons. Appellant's accounting records showed excess duty paid on raw materials was not incorporated into final product costs. CESTAT held appellant entitled to refund as requirements under Section 18 of Customs Act were satisfied and unjust enrichment doctrine not applicable. Appeal allowed with consequential relief. .....

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