2006 (4) TMI 5

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..... ch "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 the case of Kothi Steel Ltd. v. CCE reported in 2004 (167) E.L.T. 545 and in the case of K.B. Rolling Mills v. CCE reported in 2004 (166) E.L .....

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..... ounded 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 is based on capacity of production. The Revenue relied upon the Hon'ble Supreme Court decision in the case of Sahakari Khand Udyog Mandal Ltd. .....

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..... just 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, the doctrine can be invoked to deny the benefit to which a person is not otherwise entitled. Section 11B of the Act or similar provision merely giv .....

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