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The Commissioner of Central Excise, Pune­1 Commissionerate Versus M/s Sandvik Asia Ltd.

2015 (10) TMI 719 - BOMBAY HIGH COURT

Denial of refund claim - Unjust enrichment - Held that:- Tribunal was not concerned with the treatment given to the amount and as deposited in the Assessee's profit and loss account. It is immaterial and irrelevant for the Tribunal and equally for us .....

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ame which is to be found and applied by this Court in the case of Suvidhe Ltd. v/s Union of India, reported in [1996 (2) TMI 136 - HIGH COURT OF JUDICATURE AT BOMBAY]. A Special Leave Petition against this judgment of this Court was dismissed by the .....

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ainst Revenue. - Central Excise Appeal No.136 of 2014 - Dated:- 25-8-2015 - S.C. Dharmadhikari and B.P. Colabawalla, JJ. For the Petitioner : Mr Vijay H. Kantharia with Mr Jitendra B. Mishra For the Respondent : Mr Prakash Shah with Mr Jas Sanghavi i .....

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s been dismissed. The Revenue was in appeal against the order of the Commissioner (Appeals). He held that the request of the Assessee / Respondent for refund is not hit by the bar of unjust enrichment. That bar or that principle will have no applicat .....

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al Excise Act 1944 is not attracted to such a case. 3. Mr Kantharia, learned counsel appearing in support of this Appeal submits that the conclusion of the Tribunal would raise substantial questions of law and particularly as formulated by the Revenu .....

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ited in the Assessee's profit and loss account. It is immaterial and irrelevant for the Tribunal and equally for us as to what the Assessee terms this amount in his Books of Account. Even if it is shown on the 'expense side' that does not .....

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ount in question was deposited in compliance with the interim order. If the amount is directed to be deposited not towards duty liability but as a condition for grant of interim relief or interim stay, then this question of unjust enrichment would no .....

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