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2020 (2) TMI 1028 - GUJARAT HIGH COURTRefund of duty - petitioner's failure in producing the documentary evidences indicating that the petitioner has not passed on the duty burden to the consumers or end-users - principles of unjust enrichment - Entitlement of interest on delayed refunds. HELD THAT:- This Court is of the considered view that the process involved in processing the refund casts serious duty upon the concerned officer to advert to the facts pleaded before the authority for coming to the conclusion that though refund is payable but the same is required to be deposited and paid in the Consumer Fund for want of any document or other evidence to indicate that the payment of refund would not result into "unjust enrichment" to the recipient. The order impugned unfortunately is absolutely silent qua the contention of the ONGC, which on the face of it, indicate that the machinery in question on which the duty was paid and duty was sought to be claimed as refund was not in any manner capable of being dealt with in or passing, so as to pass on the burden of duty to the consumer or end-user as there was no end-user or customer in the instant case. The authorities in uncanny avoidance to deal with this aspect has rendered the order vitiated and, therefore, decision of the authority qua depositing the amount into the consumer fund is required to be deprecated, quashed and set aside. The authority may be called upon to decide the aspect of payment of refund along with interest without further insisting upon any other material and based upon the material which has already been submitted and giving liberty to the petitioner to produce any material, if they so choose, and decide to make payment of refund with appropriate interest admissible under law within a period of 30 days from the date of receipt of writ of the Court - Petition allowed in part.
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