9911796707
TMI Blog2009 (11) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that: - importer were not in a position to pass on and did not actually pass on, the countervailing element of the duty to any third party – no unjust enrichment – refund along with interest allowed - 1368 of 2004 - - - Dated:- 27-11-2009 - Jayanta Kumar Biswas, J. Shri R.C. Chowdhary and Miss Saswati Joardar, Advocates, for the petitioners. Mrs. Anwara Qureshi, Advocate, for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted provisional duty bond. By final order dated October 16, 2001 the circular and all steps taken by the customs on the basis thereof were quashed. The Special Leave Petition before the Supreme Court was dismissed as withdrawn. Under the circumstances, claiming a right to refund of the amounts paid for countervailing duty and release of the provisional duty bond, it submitted several representa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty to any third party. His argument is that, in any case, the principle of unjust enrichment, getting the statutory recognition by amendment effected only in 2006, cannot be applied to the present case, as was held in Commissioner of Customs v. Hindalco Industries Ltd., 2008 (231) ELT 36 (Guj.). 4. In view of the above-noted facts and circumstances and the position of law, I am of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition and order as follows. The respondents, especially the second and third respondents, are directed to refund all amounts paid by the petitioners from time to time on account of countervailing duty with interest @ 12% per annum from October 16, 2001 till the date of actual payment, and release all provisional duty bonds executed and submitted by the petitioners in connection with countervai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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