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Maharashtra State Power Generation Co. ... vs Commissioner Of Customs (Import) ... on 23 June, 2011
cites
Union Of India Rep By Its Commissioner Of ... vs M/S Pharmacia India (P) Ltd on 1 April, 2010
The Honble High Court of Karnataka in the case of Pharmacia India (P) Ltd. (supra) the machinery which was imported by the assessee was for installation at its factory premises to be used for purpose of manufacture as captive consumption and not for further sale of the same, in which event, there would have been no occasion to collect the duty from its customer such being the case, the Tribunal was right in holding that refund claim was not hit by the rule of unjust enrichment. The above case laws apply to all forms of the case.
Tata Iron And Steel Co. Ltd. vs Commr. Of Cus. (Airport) on 11 December, 2002
6. I have carefully gone through the submissions and perused the records. Undisputedly the appellants are entitled for refund claim on merits. The refund has been denied on the question of unjust enrichment alone. The appellant is a State Government Undertaking and the goods imported are capital goods required for power generation. The Tribunal in the case of Golden Iron & Steel Forgings (supra) held that excess Customs duty paid on imported capital goods ultimately consumed by the importer, bar of unjust enrichment will not be applicable.
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