TMI Blog2007 (10) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... enue has filed this appeal against Order No. 04 dated 25-5-2004 passed by the Commissioner of Customs Central Excise (Appeals) Visakhapatnam. 2. The facts leading to the appeal by the Revenue are as follows: The respondents Power Grid Corporation of India Ltd., imported goods under the Project Contract registered with the Customs House, Visakhapatnam. In terms of the Contract, the Aluminum Conductors of various dimensions and specifications were imported by the respondent. They cleared the goods on payment of duty. On the finalization of the assessment, the respondents were entitled for the refund of an amount to the tune of Rs 2,53,61,185/ However, the Original Authority held that the refund claim was admissible on merits but order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be benefited. If the refund is not granted, then also that fact would be relevant in determining the fixation of the tariff and ultimately the burden would be felt only by the consumer. But when the refund claim is filed by the party, they would not be in a position to show that they had not passed on the burden of duty on the ultimate consumers. In other words, after a refund is granted, that fact of granting the re fund would be reflected in finalizing the project cost and thereby that would be crucial in determining the electricity tariff by the Central Electricity Authority. In the peculiar circumstances of the case, the Commissioner (A) was of the opinion that the Doctrine of Unjust Enrichment would not be applicable. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thers - 1992 (61) E.L.T. 321 (S.C.) = (1992) 4 Supreme Court Cases Pags 389 (ii) DC, Andaman v. Consumer Cooperative Stores - 2000 (121) E.L.T. 10 (S.C.) = (1999) 1 Supreme Court Cases Page 507 (iii ) Sahakari Khand Udyog Mandal Ltd. v. CCE - 2005 (181) E.L.T. 328 (S.C.) = (2005) 3 Supreme Court Cases, Page 738 (iv) CCE, Bangalore-Il v. Karnataka State Agro Corn Products Ltd . - 2006 (202) E.L.T. 47 (Karnataka). 4.2 The learned SDR relied on the decision of the Bombay High Court in the case of Bussa Overseas and Properties Pvt . Ltd. v. UIO - 2003 (158) E.L.T. 135 (Bombay) wherein it is held that in respect of refunds arising from finalization of provisional assessments, the aspect of unjust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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