Collector of Central Excise, Chandigarh Vs. S.D.O. Coil Fabrication
EmailAppeal: Civil Appeal No. 4518 of 1992
Petitioner: Collector of Central Excise, Chandigarh
Respondent: S.D.O. Coil Fabrication
Apeal: Civil Appeal No. 4518 of 1992
Judges: B.N.KIRPAL & D.P. MOHAPATRA, JJ.
Date of Judgment: Jul 20, 2000
Head Note:
EXCISE
Refund – Some amount to be returned – Question is whether it should be repaid or not or that of unjust enrichment. Held, to be decided by the authorities in view of Mafatlal Industries Case.
(Para 1)
Cases Reffered:
1. Collector of Central Excise, Pune v. Daichi Karkaria Ltd., (JT 1999 (5) SC 595)
2. Mafatlal Industries Ltd. v. Union of India (JT 1996 (11) SC 283)
JUDGEMENT:
ORDER
1. In view of the decision of this Court in Collector of Central Excise, Pune v. Daichi Karkaria Ltd., (JT 1999 (5) SC 595), the judgment of CEGAT under appeal is confirmed as a result thereof, some refund may be due to the respondent, but whether this is to be paid to it or not will depend upon the applicability of the principle of unjust enrichment. This question will be gone into by the authority concerned, keeping in mind the judgment of this Court in Mafatlal Industries Ltd. v. Union of India (JT 1996 (11) SC 283 = 1997 (5) SCC 536). The appeal is disposed of. No costs.
1. In view of the decision of this Court in Collector of Central Excise, Pune v. Daichi Karkaria Ltd., (JT 1999 (5) SC 595), the judgment of CEGAT under appeal is confirmed as a result thereof, some refund may be due to the respondent, but whether this is to be paid to it or not will depend upon the applicability of the principle of unjust enrichment. This question will be gone into by the authority concerned, keeping in mind the judgment of this Court in Mafatlal Industries Ltd. v. Union of India (JT 1996 (11) SC 283 = 1997 (5) SCC 536). The appeal is disposed of. No costs.
