9911796707
TMI Blog1998 (3) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... U.L. Bhat, President]. Appellant, engaged in the manufacture of excisable goods such as deflection Yoke, Flyback transformers in the factory in Karnataka, imported Epoxy Resin under Bill of Entry, dated 28-3-1992, bonded the same in the Customs Bonded Warehouse on deposit of 50% of the duty payable in terms of Section 59A(1) of the Customs Act, 1962 and subsequently cleared the goods. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclined to follow a contrary decision of a division bench of the High Court of Bombay in Solar Pesticides Pvt. Ltd. - 1992 (57) E.L.T. 201 (Bom. HC). This order is now challenged. 3. Under the amended provisions of Section 27 of the Act, the amount shall, instead of being credited to the Consumer Welfare Fund, be paid to the applicant, if, inter alia, the amount is relatable to duty paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court of Bombay as she then was, after examining the provisions of Section 27 and other relevant provisions of the Act held that the scheme is designed for a situation where the importer sells the imported goods, either directly passes on the incidence of duty to the buyer or does not and only in the latter case refund will be made. If the duty is passed on to the buyer the right to recover the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Judge of the High Court of Madras had taken a view similar to the one taken by High Courts of Bombay Calcutta and this view has been overruled by a Division Bench of the High Court of Madras in Indo Swiss Synthetic Gem. Mfg. Co. Ltd. declining to follow the view of the High Court of Bombay, after noticing that the word directly or indirectly does not find a place in the statutory provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in the decision referred to above. 9. In this view, we hold that the doctrine of unjust enrichment recognised in Section 27 of the Act will not apply to the present case where the imported input was used in the manufacture of another product and was not sold to any buyer. That being so, the appellant would be entitled to have refund claim considered free from trammels of unjust enrichment co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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