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2021 (3) TMI 690 - HC - CustomsRefund claim - Principles of unjust enrichment - Certificate of Chartered Accountant - sufficient and conclusive proof or not, that the incidence of duty has not been passed on - provisional assessment for the period prior to 14.07.2006 - scope of unjust enrichment on Public Sector Undertakings - applicability of Section 27 of Customs Act, 1962 are not applicable to the Public Sector Undertakings. HELD THAT:- Admittedly, the claim for refund which was made by the assessee arises out of the order of provisional assessment for the period prior to 14.07.2006. The issue whether the public sector undertakings are outside the purview of unjust enrichment is concerned, the same is no more res integra and has already been adjudicated in Mafatlal Industries Limited Vs. Union of India, [1996 (12) TMI 50 - SUPREME COURT], wherein the Supreme Court has held that The doctrine of unjust enrichment is, however, inapplicable to the State. State represents the people of the country. No one can speak of the people being unjustly enriched. Thus, the doctrine of unjust enrichment is not applicable to the case of public sector undertakings - In view of this answer, it is not necessary to deal with the other substantial question of law regarding certificate of Chartered Accountant. Appeal dismissed.
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