Mosaic India Private Limited vs Jamnagar(Prev) on 27 October, 2021
b. Gujarat State Fertilizers & Chemicals Ltd. v. Commissioner - 2014
(309) E.L.T. 94 (Tribunal)
c. Riddhi Siddhi Processors v. CC-2019 (370) E.L.T. 1298 (Tribunal)
d. Afcons Infrastructure Ltd. v. CC-2015 (329) E.L.T. 0390 (Tribunal)
2.5 Without prejudice to his submissions made hereinabove, he further
submits that the subsidy was being granted to compensate the losses faced
6 C/221/2011
by the company due to fixation of selling price of DAP fertilizers. The same
was not sufficient to cover the burden of tax duties or deposits. He submits
that in the case of subsidy for price ceiling, the principal of unjust
enrichment is not applicable. He placed reliance on the following judgments: