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Senior General Manager Vehicle Factory Versus Commissioner of C. Ex. & S.T., Bhopal

2017 (11) TMI 749 - CESTAT NEW DELHI

Refund claim - doctrine of unjust enrichment under Section 11B - Held that: - The appellant is a unit of Ministry of Defence. They have manufactured vehicles such as Shaktiman Trucks and supply the same for defence use. The bar of unjust enrichment w .....

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tly, the refund will be payable in cash - appeal allowed - decided in favor of appellant. - E/1213, 1323 & 1438/2007 - Final Order Nos. A/52031-52033/2017-EX(DB) - Dated:- 28-2-2017 - Shri M.V. Ravindran, Member (J) and V. Padmanabhan, Member (T) Shr .....

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msp;The appellant is a Government of India undertaking under Ministry of Defence and is engaged in the manufacture of Shaktiman , Nissan Jonga , etc. exclusively for the use of Indian Army. For the purpose, the appellant receives supplies of various .....

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he duty involved in such cases was paid by the appellant. The appellant also challenged the orders confirming the duty involved on short received goods before the first appellate authority and succeeded in the proceedings. Consequently, the refund cl .....

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e refund on merits however, the claims were hit by the doctrine of unjust enrichment under Section 11B. In the present appeal, the appellant sought payment of refund in cash to them. 3. With the above background, we heard Shri A.K. Tripathi, ld. .....

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nment of India, Ministry of Defence. The vehicles have been manufactured using the components and cleared to the Ministry of Defence for their own use. Since the duty involved has not been recovered, the refund is not hit by doctrine of unjust enrich .....

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