https://www.taxtmi.com/caselaws?id=198849 Refund of duty paid on clearances made under ad hoc exemption orders for tsunami victims was held not to be barred by unjust enrichment. Because the goods were supplied for relief purposes and the assessee was treated as an instrumentality of the State, it could not be said to have benefited at the expense of the public. The exemption orders' object supported refund, and the Revenue was not entitled to retain the duty on unjust enrichment grounds. The refund claim was therefore maintainable and allowed to the extent unpaid. en-us Wed, 25 Jan 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198849 Refund of duty paid on clearances made under ad hoc exemption orders for tsunami victims was held not to be barred by unjust enrichment. Because the goods were supplied for relief purposes and the assessee was treated as an instrumentality of the State, it could not be said to have benefited at the expense of the public. The exemption orders' object supported refund, and the Revenue was not entitled to retain the duty on unjust enrichment grounds. The refund claim was therefore maintainable and allowed to the extent unpaid. Case-Laws Central Excise Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198849