Unjust enrichment - Grant of Refund - regarding - Central Excise - 18/90-CX.8

Unjust enrichment - Grant of Refund - regarding Circular No. 18/90-CX.8 Dated 28-3-1990 [From F. No. 268/20/89-CX.8] Government of India Central Board of Excise Customs New Delhi Subject : Unjust enrichment - Grant of Refund - regarding. Attention is invited to Board's telex F.No. 390/98/88-AU, dated 22-9-1988 and 10-11-1989 and letter of even number dated 18-11-1988 regarding various Court pronouncements for denying refund of Central Excise duties on the ground of fortituous benefits and undue enrichment. In this connection, attention is invited to Board's instructions issued vide F.No. 210/30/81-CX.6, dated 10-8-1981 wherein it has been clarified that there is no provision in the Central Excise Salt Act, 1944, or the rules framed thereunder empowering the department to reject refund claims on the ground that sanction of the claim would result in a fortituous benefit to the manufacturer. The matter has been examined by the Board once again and it has been decided to reiterate instructions dated 10-8-1981. A Telex in this connection was already sent on 21-3-1990 (F. No. 390/93/88-AU) to all concerned. All pending refund cases may be decided in the light of the above instructions F. No. 210/30/81-CX.6, dated 10-8-1981. Field formation may be informed suitably.