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ABHAY S. OKA, UJJAL BHUYAN
Patanjali Foods Limited (Formerly Known As M/S Ruchi Soya Industries Ltd. ) – Appellant
Versus
Union Of India – Respondent
| Table of Content |
|---|
| 1. overview of procedural history and the context of the appeals. (Para 1 , 2 , 5 , 8) |
| 2. appellant contested customs duty applicability. (Para 4 , 6) |
| 3. bank guarantees encashed but refund sought. (Para 9 , 10 , 12) |
| 4. unjust enrichment doctrine disputed by appellant. (Para 19) |
| 5. respondent insists on compliance with refund processes. (Para 20) |
| 6. court's deliberation on unjust enrichment and the status of encashed funds. (Para 21) |
| 7. court clarifies encashment does not equal payment. (Para 22 , 30) |
| 8. court orders refund with interest due to unlawful retention. (Para 31 , 32) |
JUDGMENT :
UJJAL BHUYAN, J.
The present civil appeals by special leave are directed against the judgment and order dated 28.04.2016 passed by the Division Bench of the High Court of Gujarat at Ahmedabad (briefly ‘the High Court’ hereinafter) in Special Civil Application Nos. 14540, 14541 and 14542 of 2015 (Ruchi Soya Industries Limited Vs. Union of India & Ors.).
2. Subject-matter of all the three appeals is identical and parties to the proceedings are common. Therefore, all the appeals were heard together and are being disposed of by this common judgment and order. In fact, facts in all the appeals ar
The encashment of bank guarantees does not equate to payment of customs duty; thus, the doctrine of unjust enrichment is inapplicable.
The main legal point established in the judgment is the application of Section 130 of the Customs Act, 1962, and the analysis of Section 28D in the context of a claim for refund of duty. The court's ....
Refund claims arising from provisional assessments are exempt from the principles of unjust enrichment as per established judicial precedents.
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