COMMISSIONER OF CUSTOMS, JAMNAGAR Vs. TULSIDAS RAMJIBHAI

JUDGEMENT

(1.) THIS is a departments appeal against the order of the Commissioner (Appeals) No. 303/03 dated 30 -9 -03 by which the order of the original adjudicating authority which was in favour of the assessee was upheld.

(2.) HEARD both sides. The goods imported by the respondents were assessed provisionally and the duty so assessed amounting to Rs. 11,50,851/ - was paid. The provisional assessment was subsequently finalized, and the assessee became entitled to refund of Rs. 94,654/ -. The original adjudicating authority held that on finalization of provisional assessment, the importer of the goods should pay the differential duty or entitled to refund, as the case may be, and accordingly he sanctioned refund in this case. On appeal by the department, the Commissioner (Appeals) has also held a similar view and rejected the appeal by the department.

(3.) THE ld. DR, after taking us through the grounds of appeal, relies on the decision of the Honble High Court of Bombay in the case of Bussa Overseas and Properties Pvt. Ltd. v. Union of India, 2003 (158) E.L.T. 135 (Bom.) in support of their contention that any refund due consequent to finalization of provisional assessment is also governed by unjust enrichment clause. He also submitted that SLP filed against the above judgment was summarily dismissed by the Honble Supreme Court.