2011 (6) TMI 490

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Shri B.P. Pareira, JDR Authorized Representative         Heard both sides.. 2 The appellant filed this appeal against Order-in-Appeal No. 235/2009/MCH/CRARS/09 dated 07/09/2009 whereby Commissioner (Appeals) has upheld the lower adjudicating authorities order rejecting the refund claim of the appellant. 3. Briefly stated facts of the case are that th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stomer.  They will be utilizing the capital goods for power generation and the said electricity generator sold to another Government company i.e. M/s. Maharashtra State Power Distribution Co. Ltd. through Government's service Company i.e. M/s. Maharashtra State Power Transmission Co. Ltd.  and the electricity sold is not dutiable under Central Excise Tariff Act. Therefore, question that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the question of unjust enrichment alone. The appellant is a State Government Undertaking and the goods imported are capital goods required for power generation. The Tribunal in the case of  Golden Iron & Steel Forgings (supra) held that excess Customs duty paid on imported capital goods ultimately consumed by the importer, bar of unjust enrichment will not be applicable. The Hon'ble High Cou....