N.K. OVERSEAS Vs. CC AHMEDABAD

JUDGEMENT

(1.) THE appeal is directed against Order -in -Appeal No. 188/2010/ CUS/COMMR(A)/AHD, dt.28.09.2010 passed by the Commissioner of Customs (Appeals), Ahmedabad.

(2.) THE relevant facts that arise for consideration as recorded by the appellate authority is as under:

(3.) THE Ld. Counsel appearing for the Appellant submits that the amount was deposited as pre -deposit 'Under Protest' during the provisional release of goods at the relevant time of 1999 -2000 which assessment has been finalized in favour of the Appellant by the Tribunal with no differential duty and hence the amount is only a predeposit and not a duty. He argues that in such view of facts the Section 28 of the Customs Act is not applicable and the amount should be refunded without application of principles of unjust enrichment.