https://www.taxtmi.com/caselaws?id=440979 The court dismissed the appeal by the Revenue as the Doctrine of unjust enrichment was found to be inapplicable to Public Sector Undertakings (PSUs) in this case. The court relied on the precedent set in Mafatlal Industries Ltd. v. Union of India and noted that the duty incidence had not been passed on to any other person. As the respondent was a PSU, the court upheld the decision of the authorities, finding no illegality or perversity in their determination. en-us Thu, 20 Jul 2023 00:00:00 +0530 Mon, 31 Jul 2023 06:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440979 The court dismissed the appeal by the Revenue as the Doctrine of unjust enrichment was found to be inapplicable to Public Sector Undertakings (PSUs) in this case. The court relied on the precedent set in Mafatlal Industries Ltd. v. Union of India and noted that the duty incidence had not been passed on to any other person. As the respondent was a PSU, the court upheld the decision of the authorities, finding no illegality or perversity in their determination. Case-Laws Customs Thu, 20 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440979