https://www.taxtmi.com/caselaws?id=118062 The Tribunal dismissed the appeal by M/s. SESCOT Sheet Metal Works Ltd., a Government of Tamil Nadu entity, for a refund of duty under Notification No. 111/88-CE. The claim was rejected based on unjust enrichment, despite arguments of immunity as a State entity. The Tribunal held that although the appellants were State-related, they did not qualify as "the State" per the Mafatlal Industries case. The transfer of duty liability through book adjustments did not exempt them from unjust enrichment, leading to the dismissal of the appeal under Section 11B of the Central Excise Act. en-us Tue, 09 May 2006 00:00:00 +0530 Thu, 28 Jun 2012 12:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118062 The Tribunal dismissed the appeal by M/s. SESCOT Sheet Metal Works Ltd., a Government of Tamil Nadu entity, for a refund of duty under Notification No. 111/88-CE. The claim was rejected based on unjust enrichment, despite arguments of immunity as a State entity. The Tribunal held that although the appellants were State-related, they did not qualify as "the State" per the Mafatlal Industries case. The transfer of duty liability through book adjustments did not exempt them from unjust enrichment, leading to the dismissal of the appeal under Section 11B of the Central Excise Act. Case-Laws Central Excise Tue, 09 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118062