PRIDE FORAMER Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS application was heard after the matter was adjourned repeatedly, on the request of the ld. D.R. to obtain instructions and ascertaining from the authorities as to why the amount in this case was not being returned/refunded to the applicants.

(2.) WHEN the matter was called today, an order dated 2 -9 -2005 issued by the Assistant Commissioner of Customs (Imports), Mumbai, was shown to us, intimating that the refund application of Rs. 10.00 crores has been rejected, vide this order, on grounds of unjust enrichment.

(3.) WE have heard both sides, and considered the material, and it is found :