Statement of Objects and Reasons.-The question of "unjust enrichment" in cases of goods subject to duty of excise or customs has been the subject ... matter of discussion for quite sometime now. The concept of "unjust enrichment", in so far as it relates to the said duties, is that
Fund. The claimant no doubt objected to invoking
the doctrine of unjust enrichment under Section 11B of the Act contending
that the rebate ... means retention of a benefit by a person
that is unjust or inequitable. `Unjust enrichment' occurs when a person
retains money or benefits which
Court was delivered by
KIRPAL, J. Whether the doctrine of unjust enrichment is applicable in
respect of raw material imported and consumed in the manufacture ... already been passed on to other person, would result in unjust
enrichment and in view of the amendments made in the Act, such unjust
enrichment
that this enrichment is "at the expense
of the plaintiff" and thirdly, that the retention of the
enrichment be unjust. This justified restitution ... that this enrichment is "at the expense
of the plaintiff"; and thirdly, that the retention of the
enrichment be unjust. This justifies restitution
therefore, NIIL was entitled to refund. However, since the
question of unjust enrichment was debatable, the learned
Judge referred the question to the Full Bench ... amended and therefore, M/s APIL was
seeking to unjustly enrich itself by seeking such refund.
Lastly, it was urged that M/s APIL
which amendments are aimed at preventing "unjust enrichment". Learned Counsel for the appellants urged that the excise duty, being an indirect ... taken any objection based on the doctrine of "unjust enrichment" either in the writ petition or in the special leave petition
which has been granted by the High
Court would result in unjust enrichment to the respondent. Reliance was
placed on the decision of this Court
Customs Act
neither the limitation nor the principles of unjust enrichment incorporated in Section 27 of the Customs Act are applicable.
2. Petitioners are engaged ... while assessing the RT 12 returns, the principles of unjust enrichment incorporated in Section 11B of the Excise Act with effect from
said duty. Therefore, the petitioners ought not to be allowed to unjustly enrich themselves by obtaining an order for refund. In view of difference ... granted to the assessee or applying the principle of 'unjust enrichment' no refund should be made to the assessee unless he can pass
denied to the petitioners even on the principles of unjust enrichment. Accordingly, the impugned order dated July 4, 1996, in Special Civil Application ... matters have also submitted that there is no question of unjust enrichment or ill gotten gains and the view taken by the learned single judge
