TMI Blog2006 (5) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per: P. G. Chacko, Member (J)]. This application prays for early disposal of the appeal. After hearing both sides and considering their submissions, we allow this application and, with the consent of both sides, take up the appeal itself for final disposal. 2. We have examined the records and heard both sides at length. M/s. SESCOT Sheet Metal Works Ltd. the appellants, cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at, as they had Detained a Disclaimer Certificate from the Civil Supplies Corporation, it is not correct to say that the duty burden was passed on to that Corporation. It is also argued that, as the appellants and the Civil Supplies Corporation are State-funded, State-controlled and State-monitored organisations, it is not correct to apply the doctrine of unjust enrichment to the refund claim in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fected by way of book adjustments. 4. We have given careful consideration to the submissions. Admittedly, by way of book adjustments, the payment of duty by the appellants became a debit in their accounts in favour of the Civil Supplies Corporation and a credit in the accounts of the Civil Supplies Corporation. The refund claim, however was filed by the appellants and that claim was hit by the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government. The appellants function is to supply sheet metal products to the Civil Supplies Corporation, a body entrusted with the public distribution system. Their role is limited, albeit of some significance to the common people. Nevertheless, they cannot be held to represent the people in the sense understood by the Hon ble Supreme Court. Hence we are not in a position to equate the appellant-c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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