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2002 (12) TMI 77 - SUPREME COURTLegality and validity of clause 9A of the Cement Control Order 1967? Whether the appellants are entitled to refund of the contribution made by them under clause 9A of the Control Order? Held that:- In the present case, it is clear that the burden of payment under clause 9A was passed on to the customers. The President of the Cement Manufacturer Association, soon after the insertion of the amendment in February, 1982, in a communication dated March 12, 1982, sent to the Secretary of Ministry of Commerce, Department of Industrial Development, Government of India, while giving break-up of the price of non-levy cement added in the said price, a sum of Rs. 9 per mt. payable under clause 9A on production of the non-levy cement. Further, it appears that the levy under clause 9A was accepted by the entire cement industry except the challenge made by the four appellants by filing the writ petitions; one just before the contribution under clause 9A was withdrawn and three after it was withdrawn. Besides the principles of unjust enrichment on equitable principles which squarely apply here, the applicants are not entitled to claim refund of amount paid into the CRA under clause 9A. It is evident that the amount so deposited was expended for the purpose under the Control Order. Under these circumstances, we direct that pursuant to declaration of invalidity of clause 9A of the Control Order, the amount of contribution already paid under clause 9A will not be liable to be refunded to the appellants.
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