TMI Blog2006 (4) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... 273/2006-SM(BR)(PB) - Dated:- 10-4-2006 - [Order] - Heard both sides. 2. The following question of law is referred to the Larger Bench "Whether bar of unjust enrichment will apply on refunds arising out of the clearances of goods from a unit working under Compounded Levy Scheme based on capacity of production" by the regular bench, after noticing two contrary decisions of the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the Compounded Levy Scheme whereas the duty was paid in respect of the goods, which were produced and cleared prior to introduction of Compounded Levy Scheme. We are not going into this issue at this stage as the issue before us is whether bar of unjust enrichment will be applicable on refunds arisen out of the clearance of the goods from a unit working under the Compounded Levy Scheme, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract or the doctrine of restitution. The above principle has been accepted in India. This Court in several cases has applied the doctrine of unjust enrichment. From the above discussion, it is clear that the doctrine of 'unjust enrichment' is based on equity and has been accepted and applied in several cases. In our opinion, therefore, irrespective of applicability of Section 11B of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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