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2015 (8) TMI 801 - AT - CustomsClaim for Refund – Unjust Enrichment – Appellant contended that Section 27(3) of Customs Act, 1962 does not require meeting of test of unjust enrichment – Whether refund arose shall be granted meeting tests of unjust enrichment – Held that:- section 27(3) of Act, while permitting refund arising out of sub-section (2) nowhere states that Section 27(1) was not applicable to refund arising under that section – Had intention been to oust test of unjust enrichment, there would have been overriding mandate in sub section (2) itself – Therefore sub section (1) and sub section (3) operate on their own field and all refunds undergo test by sub section (1) of Section 27 – This could be said by following apex Court judgement in case of Sahakari Khand Udyog Vs. CCE [2005 (3) TMI 116 - SUPREME COURT OF INDIA] – Both authorities had no evidence before them as to meeting of test of unjust enrichment by appellant – However Tribunal being final court of fact no evidence was found in relation to overruling unjust enrichment thus, it was difficult to impeach first appellate order – For said reason Impugned order upheld – Decided against Assesse.
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