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2016 (6) TMI 145 - CESTAT CHENNAI

2016 (6) TMI 145 - CESTAT CHENNAI - 2016 (339) E.L.T. 295 (Tri. - Chennai) - Withholding of refund due - Unjust enrichment - Held that:- Doctrine of unjust enrichment was embedded to the customs law with effect from 13.7.2006. The law in force at the time of import was not subject to such provision. - when the law on levy and the remedial measure of law at the time of import was known to both sides at the time of occurrence of the event i.e. import, in absence of provision to the contrary, respo .....

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tutional and not leviable by the Apex Court in the case of Commissioner of Central Excise Vs. Tata Iron and Steel Co. Ltd. 2003 (154) ELT 343 (SC). 2. The Hon ble Supreme Court has also held that what that is not due to the State should not be collected in the cases of Salonah Tea Company Ltd. Vs. Superintendent of Taxes 1988 (33) ELT 249 (SC) and also Commissioner Vs. ITC Ltd. 2006 (203) ELT 532 (SC). 3. Doctrine of unjust enrichment was embedded to the customs law with effect from 13.7.2006. T .....

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