2023 (6) TMI 758 - SCH - Customs

Principles of unjust enrichment - Refund - leading cogent evidence including the evidence produced earlier - for the period prior to the introduction of Section 11B of the Central Excise Act, 1944 and Section 27(1A) of the Customs Act, 1962 - HELD THAT - As the impugned order is of remand to the adjudicating authority, no interference of this Court is called for. However, it is observed that it will be open for the petitioner to prove while leading cogent evidence including the evidence produced earlier on the allegations of unjust enrichment and the same be considered by the adjudicating authority in accordance with law and on its own merits. The Special Leave Petition stands dismissed.

Summary

The Supreme Court of India in 2023 (6) TMI 758 - SC Order, condoned delay and dismissed the Special Leave Petition. The impugned order of remand was not interfered with, but the petitioner was allowed to prove allegations of unjust enrichment with evidence for consideration by the adjudicating authority.