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2023 (7) TMI 1252 - HC - CustomsRefund of Customs Duty - Principles of unjust enrichment - applicability to Public Sector Undertakings with regards to excess paid duties arising out of finalization of provisional assessment in terms of section 18 read with section 27 of the Customs Act 1962 - HELD THAT:- A 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 to PSUs - HELD THAT:- No material is placed to show that the view taken in Mafatlal Industries has been reversed/modified. Both, Commissioner (Appeals) and the CESTAT have considered the principle of unjust enrichment and dismissed the appeals. Admittedly, Shipping Corporation is a PSU. Hence, there are no illegality or perversity in the view taken by both the Authorities. This appeal must fail and it is accordingly dismissed.
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