2023 (7) TMI 1252

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....i. B.H. Dore Raj, Advocate) JUDGMENT   P.S. DINESH KUMAR, J.,   This Appeal by the Revenue, directed against the order dated October 18, 2019 in Final Order No. 20872/2019, passed by the CESTAT [Customs, Excise & Service Tax Appellate Tribunal], Bangalore, has been admitted to consider the following question of law: "Whether the Tribunal is justified in holding that unjust enrichme....

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....r the order in original dated November 25, 2016. 4. Revenue challenged the same inter alia on the ground that refund relates to Customs Duty and the aspect of unjust enrichment was not considered by the original authority. The Commissioner (Appeals) remanded the case for fresh consideration. 5. The Original authority examined the refund claim with regard to the principle of unjust enrichment and....

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.... Vs. Commissioner, Central Excise, Trichy/Madurai 2019 (365) ELT 849 SC. 7. We have carefully considered rival contentions and perused the records. 8. Perusal of para 4 of the impugned order shows that a solitary contention with regard to unjust enrichment was urged before the CESTAT. Following the authority in Mafatlal Industries Ltd., and others Vs. Union of India and others (1977)5 SCC 536 th....