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TMI Blog2011 (6) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... d Representative Heard both sides.. 2 The appellant filed this appeal against Order-in-Appeal No. 235/2009/MCH/CRARS/09 dated 07/09/2009 whereby Commissioner (Appeals) has upheld the lower adjudicating authorities order rejecting the refund claim of the appellant. 3. Briefly stated facts of the case are that the appellant filed a Bill of Entry for impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ital goods for power generation and the said electricity generator sold to another Government company i.e. M/s. Maharashtra State Power Distribution Co. Ltd. through Government's service Company i.e. M/s. Maharashtra State Power Transmission Co. Ltd. and the electricity sold is not dutiable under Central Excise Tariff Act. Therefore, question that incidence of duty has been passed on does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is a State Government Undertaking and the goods imported are capital goods required for power generation. The Tribunal in the case of Golden Iron & Steel Forgings (supra) held that excess Customs duty paid on imported capital goods ultimately consumed by the importer, bar of unjust enrichment will not be applicable. The Hon'ble High Court in the case of Karnataka State Agro Corn Prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such being the case, the Tribunal was right in holding that refund claim was not hit by the rule of unjust enrichment. The above case laws apply to all forms of the case.
8. In view of the above, the Ld. Commissioner (Appeal)'s order is not sustainable in law, hence set aside. Appeal allowed with consequential relief. X X X X Extracts X X X X X X X X Extracts X X X X
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