M. R. Shah, J.

As a common question of law and facts arises in this group of appeals and as such, the appeals arise out of the impugned common judgment passed by the learned Gujarat Value Added Tax Tribunal at Ahmedabad (hereinafter referred to as the "learned Tribunal") , all these appeals are heard, decided and disposed of together by this common judgment and order.

2. While admitting the present appeals, the Division Bench of this Court, has framed the following question of law:

"Whether the Value Added Tax Tribunal was right in law and facts in refusing refund of the tax collected from the appellant though the levy was held to be impermissible on the ground that such revenue would amount to unjust enrichment?"

3. The facts leading to the present appeals in the nutshell are as under:

3.1 That the appellant herein, M/s.Essar Oil Limited entered into an agreement of lease with M/s.Essar Gujarat Limited to give the said company static reactive volt ampere compensatory system for EAF-1 on lease. That the said agreement was executed at Chennai on 29.09.1994. That as