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IN RE: OSWAL WOOLEN MILLS LTD.

1999 (9) TMI 390 - COMMISSIONER OF CUSTOMS (APPEALS), CHENNAI

Refund - Cus 530/99 - Dated:- 10-9-1999 - Smt. Heera Radhakrishnan,J. [Order]. - This is an appeal filed by M/s. Oswal Woollen Mills Ltd., Chennai against the Order-in-Original dated 24-12-1998 passed by the Asstt. Commissioner of Customs (Gr. 3 & .....

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nriched themselves. 2. In the appeal, the appellants have stated that the doctrine of unjust enrichment is not applicable in their case as this was not a refund claimed of duty paid at the time of clearance of the goods i.e. in September, 1979 b .....

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they have submitted that the goods imported are for their actual use and not for sale and for this reason too the doctrine of Unjust Enrichment would not apply. Several case laws were cited as detailed below : (a)  Solar Pesticides v. Union of .....

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ribunal). (d) C.C., Mumbai v. TELCO Ltd. - 1998 (79) ECR 369 (Tribunal). The balance-sheets for the relevant years showing that wool waste was a major raw material for the manufacture of their prducts was also prduced for scrutiny. 3. I hav .....

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ner (Appeals) dated 3-2-1995 attracts the prvisions of unjust enrichment in terms of Section 27(2) of the Customs Act,1962 and Section 28(D) of the Customs Act,1962 which requires the importer to prove that the duty incidence has not been passed on t .....

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