TMI Blog2023 (7) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... solitary contention with regard to unjust enrichment was urged before the CESTAT. Following the authority in MAFATLAL INDUSTRIES LTD. VERSUS UNION OF INDIA [ 1996 (12) TMI 50 - SUPREME COURT] the CESTAT has rightly held that the Doctrine of unjust enrichment shall not be applicable in the case on hand as the claimant is a PSU. Applicability of Doctrine of unjust enrichment is applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order dated October 18, 2019 in Final Order No. 20872/2019, passed by the CESTAT [Customs, Excise Service Tax Appellate Tribunal] , Bangalore, has been admitted to consider the following question of law: Whether the Tribunal is justified in holding that unjust enrichment principle is inapplicable to Public Sector Undertakings with regards to excess paid duties arising out of finalizat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund relates to Customs Duty and the aspect of unjust enrichment was not considered by the original authority. The Commissioner (Appeals) remanded the case for fresh consideration. 5. The Original authority examined the refund claim with regard to the principle of unjust enrichment and held that the claimant had proved that the duty incidence had not been passed on to any other person and pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered rival contentions and perused the records. 8. Perusal of para 4 of the impugned order shows that a solitary contention with regard to unjust enrichment was urged before the CESTAT. Following the authority in Mafatlal Industries Ltd., and others Vs. Union of India and others (1977)5 SCC 536 the CESTAT has rightly held that the Doctrine of unjust enrichment shall not be applicable in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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