2017 (1) TMI 1540

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....haran, AC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - The prayer of the appellant is to refund Rs. 16,68,697/- since no duty was payable by it in view of ad hoc Exemption from duty granted by Government of India, vide Order Nos. 121/12/2005-CX and 122/13/2005-CX, both dated 8-8-2005 for clearance of the subject goods to the Tsunami victims. Appellant says that backgro....

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....08, disposed on 20-3-2015 held that the appellant-Public Sector Undertaking was instrumentality of the State and was not expected to be unjustly enriched, in para 15 of the judgment which reads as under : "15. In the case on hand, on a careful perusal of the records as also the orders of the authorities below, without contradiction, and as has been held above, it could be stated that the Dep....

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.... For the above reasons, the 2nd substantial question of law is answered in favour of the appellant and against the Revenue." 4. Revenue, on the other hand, contends that when the assessee has paid the duty that is not refundable. 5. Heard both sides and perused the record. 6. Record reveals that appellant had cleared the goods to Tsunami victims prior to 8-8-2005 i.e. before rece....