TMI Blog2017 (1) TMI 1540X X X X Extracts X X X X X X X X Extracts X X X X ..... r to 8-8-2005 i.e. before receipt of the above ad hoc exemption orders, on payment of duty. Appellant having been held to be instrumentality of the State is not expected to be enriched at the cost of the citizens - the refund claim to the extent not paid is allowable to the appellant - appeal allowed. - E/377/2007-DB - Final Order No. 40132/2017 - Dated:- 25-1-2017 - Shri D.N. Panda, Member (J) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Ltd. (SAIL) to manufacture goods for the above victims. So also, such procurement was within the knowledge of the Chief Commissioner of Central Excise. Therefore there was no duty leviable in terms of the exemption order. But the department has realized duty of ₹ 16,68,697/- from appellant against aforesaid supply to Tsunami victims and when refund of the duty was claimed that was den ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, viz. unjust enrichment is very much against the principles laid down by the Supreme Court. Further the fact that the Department itself having admitted the fact that the appellant is controlled, funded and monitored by the State, it cannot be said that the appellant is unjustly enriching itself to the detriment of the people and, thereby, the unjust enrichment attributed to the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 249 (S.C.) having held that State is not expected to be enriched at the cost of its citizens, the appellant having paid duty but was governed by exemption orders as above, it should not be debarred from the refund which is the intention of such orders. Accordingly the refund claim to the extent not paid is allowable to the appellant. Thus appeal to this extent is allowed. 7. Ld. DR at th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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