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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
P. SAM KOSHY, SUDDALA CHALAPATHI RAO
Commissioner Of Customs And Central Excise – Appellant
Versus
Amrutanjan Limited – Respondent
| Table of Content |
|---|
| 1. overview of appeals and factual background (Para 2 , 3 , 4) |
| 2. revenue's key arguments regarding provisional assessments (Para 5 , 6) |
| 3. examination of law on unjust enrichment in refund claims (Para 7 , 8 , 9) |
| 4. supreme court rulings on unjust enrichment and refund claims (Para 10 , 11 , 12) |
| 5. conclusion affirming the cestat's decision on refund (Para 13 , 14 , 15) |
| 6. final dismissal of both appeals and directions for refund (Para 16 , 17) |
JUDGMENT :
P. Sam Koshy, J.
Heard Mr. Dominic Fernandes, learned Senior Standing Counsel for CBIC appearing on behalf of the appellant / Revenue in both C.E.As., Mr. S.Sriram, learned counsel for the respondent / assessee in C.E.A. No.114 of 2011, and Mr. Siddram Maneendra, learned counsel for the respondent/assessee in C.E.A. No.155 of 2017.
2. These are two appeals under Section 35G of the CENTRAL EXCISE ACT , 1944 (for short ‘the Act’) preferred by the appellant i.e. the Customs Department.
3. C.E.A.No.114 of 2011 is one where the challenge is to the Final Order No.882 of 2009, dated 26.03.2009 in Appeal No.CE/938/2008, passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench at Bangalore. The issue in th
Refund claims arising from provisional assessments are exempt from the principles of unjust enrichment as per established judicial precedents.
Refund claims under provisional assessments prior to the 1999 amendment to Rule 9B of the Central Excise Act do not require the test of unjust enrichment.
The date of service of the final assessment order is the critical date for determining the limitation period for filing refund claims under the Customs Act.
The Court established that refund claims are not subject to limitation when duty has been paid under protest, reaffirming that appropriations made during the pendency of appeals with stay orders are ....
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