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2006 (4) TMI 280 - AT - CustomsRefund claim - Unjust enrichment - valuation of the Rig imported - whether the appellants have discharged the burden cast on them to prove that that have not passed on the duty burden - HELD THAT:- We find that in the case of Sahakari Khand Udyog [2005 (3) TMI 116 - SUPREME COURT], the Hon’ble Supreme Court has held that doctrine of unjust enrichment to based on equity, and hence irrespective of applicability of any specific legal provision, the said doctrine can be invoked to deny benefit to which a person is not entitled. It has also been held therein that a person cannot claim or retain any undue benefit even in the absence of any statutory provision unless before claiming a relief of refund, an appellant shows that he has paid the amount for which the relief is sought and that he has not passed on the burden to consumers and if such relief is not granted, he would suffer loss. Thus, we are of the view that the lower authorities cannot be faulted in this case for invoking the doctrine of unjust enrichment while considering the claim for refund of the impugned security deposit. In the absence of the documentary evidence proving that the appellants have not passed on the burden of the deposit amount to M/s. ONGC, the lower authorities had no option but to credit the sanctioned refund to the Consumer Welfare Fund. We also find that no useful purpose would be served by remanding the matter to the lower authorities for consideration of these evidences including the Balance Sheet etc., which was not produced earlier before the lower authorities. Being satisfied that the appellants have not passed on the burden of the impugned amount of Rs. 10 crores and that they would suffer a loss if refund of the same is not granted, we set aside the impugned orders passed by the lower authorities and direct the original authority to withdraw the amount from the Consumer Welfare Fund and refund the same to the appellants. The appeal is allowed.
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