2021 (3) TMI 690

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....ice Tax Appellate Tribunal. The appeal was admitted by a Bench of this Court vide order dated 28.11.2018 on the following substantial questions of law. "1. Whether in the facts of the case, the CESTAT is right in holding that the Certificate of Chartered Accountant is sufficient and conclusive proof that the incidence of duty has not been passed on? 2. Whether the Public Sector Undertakings are outside the purview of unjust enrichment and accordingly, the provisions of Section 27 of Customs Act, 1962 are not applicable to the Public Sector Undertakings?" 2. The facts giving rise to filing of this appeal briefly stated are that, admittedly the respondent is a Public Sector Undertaking. The respondent imported a consignment of 2504.734 M....

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....be brought under the purview of unjust enrichment by placing reliance on the judgment of this Court in Karnataka State Agro Corn Products Ltd., 2006 (202) E.L.T 47 (Kar). The revenue again approached the Tribunal. The Tribunal by an order dated 07.03.2017 dismissed the appeal filed by the revenue. In the aforesaid factual back ground this appeal has been filed. 5. Learned counsel for the revenue while inviting the attention of this Court to Section 27(1-A) of the Act submitted that the provision pertaining to refund does not distinguish between a private entity and public sector undertaking. However, the aforesaid aspect of the matter was not considered by the Commissioner (Appeals), as well as by the Tribunal. 6. On the other hand, learn....