2017 (6) TMI 710

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....dal The short issue arose before me is that whether the bar  of unjust enrichment is applicable to pre deposit made by the appellant on the directions of the Hon'ble High Court of Punjab and Haryana for admission of their writ petition or not? 2.  The facts of the case are that the appellant is engaged in the manufacturing of Iron & Steel Rolling Mills. The appellant was required to pa....

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....lant is in appeal before me. 3.  The ld. Counsel for the appellant submits that the bar of unjust enrichment is not applicable to the facts of this case. As the appellant has made pre deposit on the directions of the Hon'ble High Court of Punjab and Haryana after clearance of the goods in question, therefore, in the light of the decision of the Hon'ble High Court of Rajasthan in the case of ....

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....e Hon'ble High Court of Punjab and Haryana in the case of Modi Oil & General Mills reported in 2007 (210) ELT 342 (P&H). Therefore, the case of SBPL Ltd. (Supra) is not applicable to the facts of this case, as in that circumstances, there is finding of this Tribunal on record that the production of chart showing duty actually collected and duty legally payable not to prove non-inclusion of duty el....

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....yana after clearance of the goods, in that circumstances, whether bar of unjust enrichment is applicable or not? Therefore, the case laws relied upon by the Ld. AR has no relevance to the facts of this case. 7.   Further, I find that the Hon'ble High Court of Rajasthan in the case of BSL Ltd. (Supra) examined the issue whether any amount paid in compliance to stay order while entertaini....