Source of fund not relevant for proving unjust enrichment

CA Urvashi Porwal Brief of the Case In the case of Executive Engineer,Central Workshop Division, Chattisgarh State Electricity Board   Vs. C.C.E., Raipur, it was held that the unjust enrichment can’t be proved by establishing the source of funds out of which the excise duty has been paid. Further it was held that in the case of State owned Undertakings which are funded, controlled and monitored by the State Government, the doctrine of unjust enrichment will not arise. Facts of the Case The appellants are having a central workshop at Bhilai where they cut the various duty paid angles, plat...