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TMI Blog2006 (1) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... irected against the Order No. KOL/CUS/156/CKP/2004, dated 31-5-2004 passed by the Commissioner (Appeals), Kolkata. The issue in this appeal is applicability of the principle of unjust enrichment in respect of the refund claim filed by the appellant company. The facts of the case are that the appellant company is a public sector undertaking of Government of India. They have filed a refund claim for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld the Order of the lower authority. 2. Heard Shri P.K. Das, learned Advocate for the appellant company. He reiterates the grounds taken in the appeal. He has submitted a Certificate of the Manager of the appellant company as also a Certificate of the Chartered Accountant. He further submits that the Chartered Accountant has certified that a sum of Rs. 13,18,957.22 (Rupees thirteen lakh eighteen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted in 2000 (116) E.L.T. 401 (S.C.) that principle of unjust enrichment applies to cases of captive consumption also. 4. I have heard both sides. I find that the Commissioner of Customs (Appeals) has elaborately discussed the Unjust Enrichment issue. Para 4 of the Order passed by the Commissioner (Appeals) is reproduced below :- 4. The appellant relied upon the unjust enrichment certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce and hence, there is no rebuttal against the presumption under Section 28D of the Act that the full incidence of duty under claim had been passed on to the buyers of goods, directly or indirectly. Following the ratio of above-mentioned decisions, it is held that the refund claim of the appellant is clearly barred by the principles of unjust enrichment. In that event, crediting of amount to Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest filed by the appellant company, I agree with the finding of the Commissioner (Appeals) that it is not sustainable in law. Under the erstwhile provisions of the Central Excise Act, the interest is payable on the basis of duty amount calculated at the rate prevalent on the date of warehousing of goods. Subsequent change in the rate of duty at the time of ex-bond clearance has no bearing on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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