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2019 (11) TMI 501 - CESTAT BANGALORERefund of excess Customs duty paid - finalization of provisional assessment - Section 18(2) of the Customs Act, 1962 - unjust enrichment - HELD THAT:- The doctrine of unjust enrichment is not applicable in the present case because the Shipping Corporation of India is a Public Sector Undertaking and in view of the Supreme Court decision in the case of MAFATLAL INDUSTRIES LTD. VERSUS UNION OF INDIA [1996 (12) TMI 50 - SUPREME COURT] where it was held that in the case of Public Sector Undertaking, doctrine of unjust enrichment is not applicable. Further, the doctrine of unjust enrichment will not be applicable because the appellant is seeking only the refund of excess duty paid inter alia at the time of provisional assessment and when the assessment was finalized it was found that he has paid excess amount of ₹ 38,85,649/- which should have been refunded to him without issue of show-cause notice - Further both the authorities have examined in detail the application of the doctrine of unjust enrichment and has returned the categorical findings that doctrine of unjust enrichment is not applicable in the present case and the Shipping Corporation of India has not passed on the Customs duty to any other persons and has itself suffered duty. Also, the authorities have examined in detail the application of the doctrine of unjust enrichment and has returned the categorical findings that doctrine of unjust enrichment is not applicable in the present case and the Shipping Corporation of India has not passed on the Customs duty to any other persons and has itself suffered duty. There is nothing wrong in the impugned order which is upheld by dismissing the appeal of the Revenue - appeal dismissed - decided against Revenue.
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