2007 (3) TMI 487

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.... None, for the Respondent. [Order]. -  The issue in the present appeal of the Revenue relates to unjust enrichment angle in respect of the refund otherwise admissible to the respondents. 2. The respondents are part of Government of Maharashtra and working in the interest of public utility services. The dispute about violation of PSC Poles manufactured by them arose and the assessments....

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....ioner in his OIO has observed "while giving the connection of electricity to consumers, or afterwards, the incidence of duty paid on poles might have been collected from such consumers. This is cited here as one of the possibilities. There may be other occasions on which the burden of duty paid on poles might have been passed on to others directly or indirectly". And this observation appears to be....

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....to pay the amount of refund already sanctioned to the appellant, if required, by calling back the money from the Consumer Welfare Fund." As is clear from the above, electric poles are not used by the assessee in further manufacture of any other items. The same are meant for drawing electric transmission line for distribution of electricity and as such more or less in the nature of capital goods. ....