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TMI Blog2007 (10) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... Aluminum Conductors of various dimensions and specifications were imported by the respondent. They cleared the goods on payment of duty. On the finalization of the assessment, the respondents were entitled for the refund of an amount to the tune of Rs 2,53,61,185/ However, the Original Authority held that the refund claim was admissible on merits but ordered the same to be credited to the Consumer Welfare Fund, on grounds of unjust enrichment. The respondents approached the Commissioner (A). The Commissioner (A) after examination of the issue held that the Doctrine of Unjust Enrichment is not applicable to the instant case and, therefore, she set aside the order of the lower authority. Revenue is aggrieved over the impugned order of the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, that fact of granting the re fund would be reflected in finalizing the project cost and thereby that would be crucial in determining the electricity tariff by the Central Electricity Authority. In the peculiar circumstances of the case, the Commissioner (A) was of the opinion that the Doctrine of Unjust Enrichment would not be applicable. We produce the finding of the Commissioner (A) in the impugned order. 10. I am convinced therefore that in the peculiar facts and circum stances of the case, the question of unjust enrichment does not arise. The project cost itself stands to be revised, and since it is the basis for determination of the tariffs (price of final products), the peculiarity of this case is that the benefit of the refund ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 Supreme Court Cases, Page 738 (iv) CCE, Bangalore-Il v. Karnataka State Agro Corn Products Ltd. - 2006 (202) E.L.T. 47 (Karnataka). 4.2 The learned SDR relied on the decision of the Bombay High Court in the case of Bussa Overseas and Properties Pvt. Ltd. v. UIO - 2003 (158) E.L.T. 135 (Bombay) wherein it is held that in respect of refunds arising from finalization of provisional assessments, the aspect of unjust enrichment has to be examined. 4.3 On a very careful consideration of the entire issue, we find that the respondent in this case is a Government body. The fact that the respondent is a government organization has really a bearing on the unjust enrichment. It should be noted that i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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