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TMI Blog2006 (7) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... an order to set aside the final order No. 1076 of 2005 dated 4-7- 2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, Southern Zonal Bench, Bangalore. Revenue also wants the questions of law as referred to in paragraph 3 to be answered in the case on hand. (a) In the facts and circumstances of the case, whether the CESTAT is legally justified in coming to the conclusion that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Limited, Chitradurga is fully owned by the State Government. They manufacture food products. Food products manufactured by the assessee are supplied to various Departments of Government like Child Development project office, Juvenile Service Bureau, etc. However, at the time of clearing the goods to various Departments of the State Government, the assessee had raised invoices and collected Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal ordered refund in favour of the assessee. It is in these circumstances, Revenue is before us by raising questions of law as stated above. 3. Shri C. Shashikantha, learned counsel for the Revenue would say that the Tribunal is wrong in allowing the appeal on the ground of no unjust enrichment. According to him, the Company stands on a different footing than the State Government. He says ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay at page 547 reading as follows: "The doctrine of unjust enrichment is a just and salutary doctrine. No person can seek to collect the duty from both ends. In other words, he cannot collect the duty from his purchaser at one end and also collect the same duty from the State on the ground that it has been collected from him contrary to law. The power of the court is not meant to be exercised for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to show that the Government undertakings are totally different from all angles, it is not possible to accept the argument of 'unjust enrichment' on the part of the State undertakings. State and the State undertakings represent the people of the country. The judgment of the Supreme Court referred to above would definitely apply in the matter 'unjust enrichment' even to governmental undertakin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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