REGENT COMPUTRONICS PVT. LTD.

CEAT LIMITED Appellant

V/S

Union of India And Ors Respondents

Referred Judgements :-

VIJAY PRAKASH D MEHTA VS. COLLECTOR OF CUSTOMS PREVENTIVE BOMBAY [REFERRED]
PRIYANKA OVERSEAS PVT LIMITED UNION OF INDIA VS. UNION OF INDIA [REFERRED]
S VASUDEVA D P SHARMA VS. STATE OF KARNATAKA [REFERRED]
UNION OF INDIA VS. MAJOR GENERAL MADAN LAL YADAV [RETD ] [REFERRED]
ASHOK KAPIL VS. SANA ULLAH DEAD [REFERRED]
SANGFROID REMEDIES LIMITED VS. UNION OF INDIA [REFERRED]
VIJAY PACKAGING SYSTEM LIMITED VS. COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE A P [REFERRED]
SUSHIL KUMAR VS. RAKESH KUMAR [REFERRED]
BENARA VALVES LTD VS. COMMISSIONER OF CENTRAL EXCISE [REFERRED]
KUSHESWAR PRASAD SINGH VS. STATE OF BIHAR [REFERRED]
INDU NISSAN OXO CHEMICALS IND LTD VS. UNION OF INDIA [REFERRED]
MONOTOSH SAHA VS. SPECIAL DIRECTOR ENFORCEMENT DIRECTORATE [REFERRED]
B M MALANI VS. COMMR OF INCOME TAX [REFERRED]
PENNAR INDUSTRIES LTD VS. STATE OF A P [REFERRED]
RAVI GUPTA VS. COMMISSIONER SALES TAX DELHI [REFERRED]

JUDGEMENT

(1.) Rule. Heard forthwith.

(2.) The petitioner by the present petition impugns the order dated 24th June 2009 whereby the application of the petitioner herein for waiver of predeposit has been rejected and the petitioner was called upon to predeposit a sum of Rs. 66,62,032/ along with the interest as applicable.

(3.) At the hearing of the petition, on behalf of the petitioner their learned Counsel draws our attention to para 6 of the order of the Tribunal wherein it is noted that the amount of Rs. 33,17,170/ was deposited towards duty. The balance is towards the interest. It is submitted that considering the provisions of Section 11B(2) proviso (c) of the Customs Act, the doctrine of unjust enrichment would not apply. It is also pointed out that the said section refers only to the refund of duty and not the interest. In other words, it is submitted that the interest paid on the language of section itself would not be the subject matter of unjust enrichment.

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CEAT LIMITED Vs. UNION OF INDIA AND ORS

Referred Judgements :-

JUDGEMENT

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