1999 (11) TMI 85

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt and set aside the order of the Assistant Collector of Customs dismissing the refund application of the respondent as barred by limitation and allowed the same. The Division Bench of the High Court confirmed the said decision of the learned Single Judge, by the impugned judgment. 6.So far as the merits of the order of the Division Bench of the High Court regarding liability of the Department to refund the import duty collected in excess are concerned, the respondents' case is fully covered by a decision of this Court in the case of Collector of Customs v. K. Mohan & Co. Exports [1989 (43) E.L.T. 811]. The Division Bench of the High Court rightly held that on merits the order of the learned Single Judge ordering refund of the import dut....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....claim, the principles of unjust enrichment has also to be kept in view before directing the refund. It is no doubt true that the respondent-firm while importing the concerned consignments did pay the disputed import duty but when it raised the claim for refund it was entitled to point out that the duty collected in excess was not justified in law. But even if that was so found as ultimately seen in the present appeal, further question would still survive whether the refund could have been ordered to the respondents by the impugned order if the burden of duty was already passed on to the purchasers from the respondents. As that has not been examined by the High Court the decision of the learned Single Judge directing refund of the whole amou....