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2024 (1) TMI 1174 - HC - CustomsRefund claim - principles of unjust enrichment - Proper appreciation of provision of Section 28D of the Customs Act, 1962 or not - verification of contents of provision of Section 28D of the Customs Act, 1962 - HELD THAT:- The appellate authority took note of the certificate issued by the Chartered Accountant dated 11.06.2015 wherein the Chartered Accountant again certified that all the goods brought under the cover of the three Bills of entries are still in use by the Dredging Corporation of India. The Director (Operations and Technical) of the assessee vide a letter dated 11.06.2015 certified that the vessel is in operation and has not been sold. Therefore, the appellate authority held that when the goods are still in use the question of passing the burden of duty does not arise and the question of unjust enrichment will not be applicable. While on this issue, it will be beneficial to refer to the decision in the case of COMMISSIONER OF C. EX., CHENNAI-I VERSUS SUPERINTENDING ENGINEER, TNEB [2011 (3) TMI 1500 - MADRAS HIGH COURT] wherein the Hon’ble Division Bench after taking note of the findings of the Hon’ble Supreme Court in paragraph 99 of the judgment in Mafatlal Industries held that there was no unjust enrichment even as regards the Government undertakings and following the same it was held that unjust enrichment is not applicable as far as the state undertakings are concerned. The learned tribunal after taking note of the factual position has conclusively held that the bar of unjust enrichment would not apply as the vessel in question is still in use and has not been sold or disposed of. Furthermore, the certificate issued by the Chartered Accountant was also taken note of which was not shown to be factually incorrect by the department. The appeal is dismissed and the substantial questions of law are answered against the appellant revenue.
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