https://www.taxtmi.com/caselaws?id=345593 The High Court upheld the validity of Notification No. 306/86, excluding captive power plants from exemption benefits. The Court directed the department to refund excess customs duty paid by the assessee company, totaling Rs. 3,83,83,821/-. The Tribunal ruled that the refund, sanctioned based on the High Court's order, did not fall under the doctrine of unjust enrichment. The Court emphasized the finality of its decision and that the department could not challenge the refund without appealing the High Court's ruling. The department's appeals were dismissed, affirming the refund granted to the assessee company. en-us Tue, 18 Apr 2017 00:00:00 +0530 Thu, 28 Dec 2017 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345593 The High Court upheld the validity of Notification No. 306/86, excluding captive power plants from exemption benefits. The Court directed the department to refund excess customs duty paid by the assessee company, totaling Rs. 3,83,83,821/-. The Tribunal ruled that the refund, sanctioned based on the High Court's order, did not fall under the doctrine of unjust enrichment. The Court emphasized the finality of its decision and that the department could not challenge the refund without appealing the High Court's ruling. The department's appeals were dismissed, affirming the refund granted to the assessee company. Case-Laws Customs Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345593