TMI Blog2008 (7) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... o not apply, the doctrine of unjust enrichment can apply and, therefore, merely because the matter is covered by S. 9A, operation of doctrine of unjust enrichment may not be excluded – tribunal is directed to decide the issue in view of above decision - 22 of 2008 - - - Dated:- 23-7-2008 - D. K. DESHMUKH and J. P. DEVADHAR, JJ. Shri K. R. Chaudhari, for the Appellant. Shri P. H. Nadkar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Larger Bench judgment in the case of Caprihans India Limited V. Collector of Customs Bombay [2001] (129) E.L.T. 162 (Tri-LB) held that since the matter is covered by Section 9A of the Customs Tariff Act, doctrine of unjust enrichment does not apply. It was argued before us that though the respondent has produced sufficient material on record, the tribunal did not go into it. 3. We have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... light of the judgment of the Supreme Court referred to above, shall examine the issue whether the doctrine of unjust enrichment will be applicable in the instant case and if it finds that the doctrine of unjust enrichment is applicable, the tribunal shall also go into the question whether the respondent has produced sufficient material on record to show that this is not a case of unjust enrichment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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