Doctrine on Unjust Enrichment - Correspondence regarding - Central Excise - 53/90

Doctrine on Unjust Enrichment - Correspondence regarding Circular No. 53/90 Dated 26-9-1990 [From F. No. 268/20/89-CX.8] Government of India Central Board of Excise Customs New Delhi Subject : Doctrine on Unjust Enrichment - Correspondence regarding. Reference telex of even number dated 24-8-1990 withdrawing the instructions issued vide telex dated 21-3-1990 from F. No. 390/93/88-AU and letter of even number dated 28-3-1990 (Circular No. 18/90-CX.8) . 2. Refund claims even if otherwise admissible should not be sanctioned where the competent officer is satisfied that the manufacturers/importers have passed on the duty burden to their customers. Where such refunds are ordered by courts and CEGAT, they may be allowed to avoid contempt proceedings in cases where no stay order could be obtained from appellate courts but in every such case the matter must be agitated before superior courts for denial for refunds on the ground on unjust enrichment of the assessee. 3. The instructions issued by telex of even number dated 24-8-1990 are prospective. Therefore, no action need to be taken to cover the refunds already allowed by competent authorities unless such refund is otherwise considered erroneous.