TMI Blog1991 (8) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... ermination in this petition filed under Article 226 of the Constitution of India is whether there is any justification for the respondents not to implement the order passed by the Collector (Appeals) on October 4, 1988. Only few facts are required to be stated to appreciate the grievance of the petitioners. 3. The petitioners are the manufacturers of switches and fuse units, D.B. Board, spare pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of M/s. Roplas (India) Limited, 1988 (38) E.L.T. 27 (Bom.), the petitioners are not entitled to any refund. The petitioners resisted the appeal by pointing out that the decision in the case of M/s. Roplas (India) Limited is no longer a good law and a catena of decisions have been delivered by this Court pointing out that the claim for refund cannot be turned down on the doctrine of unjust en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Collector. In answer to the petition, return has been filed by Shri V.S. Bhosale, Assistant Collector of Central Excise and the only plea raised is the application of principle of unjust enrichment. There is no merit whatsoever in this plea. It has been repeatedly pointed out that the defence of unjust enrichment is not available when the duty is paid under protest. The Full Bench of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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