TMI Blog2006 (7) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... d - Central Excise Appeal No. 12 of 2006 - - - Dated:- 15-7-2006 - [Judgment per : R. Gururajan, J.]. Commissioner of Central Excise is before us seeking an order to set aside the final order No. 1076 of 2005 dated 4-7- 2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, Southern Zonal Bench, Bangalore. Revenue also wants the questions of law as referred to in paragra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are one and the same and therefore whether refund granted to the Respondent amounts to grant of refund to Govt. of Karnataka? 2. The Karnataka State Agro Corn Products Limited, Chitradurga is fully owned by the State Government. They manufacture food products. Food products manufactured by the assessee are supplied to various Departments of Government like Child Development project office, Juve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of the order. Aggrieved by the said order, an appeal was filed. Appellate authority rejected the appeal. Thereafter, a second appeal was filed before the Tribunal. Tribunal ordered refund in favour of the assessee. It is in these circumstances, Revenue is before us by raising questions of law as stated above. 3. Shri C. Shashikantha, learned counsel for the Revenue would say that the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts of law. Leading case is Mafatlal Industries Limited v. Union of India and Others - 1997 (89) E.L.T. 247 (S.C.) = (1998) 111 STC 467. This is what the apex court has to say at page 547 reading as follows: "The doctrine of unjust enrichment is a just and salutary doctrine. No person can seek to collect the duty from both ends. In other words, he cannot collect the duty from his purchaser at on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olved by the State Government. State Government has an effective control over these undertakings and there is pervasive control by the State over them. Unless the Department is able to show that the Government undertakings are totally different from all angles, it is not possible to accept the argument of 'unjust enrichment' on the part of the State undertakings. State and the State undertakings r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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