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TMI Blog2000 (11) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the short point to be considered in this case is whether doctrine of unjust enrichment is applicable to provisional assessment in terms of Section 18 of the Customs Act. He submitted that the doctrine of unjust enrichment is not applicable to provisional assessment in terms of Section 18 of the Customs Act which is similar to Rule 9B of the Central Excise Rules. In support of his contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... para 95 of the Mafatlal Industries (Supra) is in conflict with the para 99/100 of the said decision. Furthermore the facts of this case is covered by the second portion of the para 95. In this connection he read the relevant para 95 of the Mafatlal Industries : "95. Rule 9-B provides for provisional assessment in situations specified in Clauses (a), (b) and (c) of sub-rule (1). The goods provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a writ petition or suit, as the case may be, assuming that such a writ or suit is entertained and is allowed/decreed, then any refund claim arising as a consequence of the decision in such appeal or such other proceedings, as the case may be, would be governed by Section 11-B. It is also made clear that if an independent refund claim is filed after the final decision under Rule 9-B(5) re-agitating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich had already been decided under Section 18. I, thus, find that the appellants case is covered by the finding of the Hon'ble Supreme Court adduced against (iii) above. In the face of the facts as those stand now, I, therefore, hold that the refund claims of the appellants, in question, are to be governed by the provisions of Section 27 and not by Section 18. Pressing this plea further, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules. 5. In para 3 of the Final Order No. 694/2000-A dated 30-8-2000 it was observed that with reference to Section 18, from the provision, it is clear that the authority, while finalising the assessment, should have ordered refund of the excess amount paid by the assessee. Since such a procedure was not resorted to by the adjudicating authority while finalising the assessment, applications were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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