- (1.) These applications are filed by respondents, in the appeals filed by the State of Uttar Pradesh i.e. Civil Appeal Nos. 5416-5424 of 2000. State's appeals were dismissed by a judgment of this Court reported in State of U.P. & Ors. V/s. Vam Organic Chemicals Ltd. and Others, 2004 1 SCC 225. In paragraph 46 of the judgment it was noted that no payment had been made by the respondents in view of various orders of stay passed by the High Court and this Court and in fact certain Bank Guarantees were furnished pursuant to the directions of the High Court and this Court. In that background this Court noted in the said paragraph that there was no question of any refund as there was no levy permitted in law, and the question of realization of the amount did not arise. These interlocutory applications have been filed stating that certain inaccuracies factually have crept in. In fact, certain payments were made and, therefore, the respondents in the Civil Appeals were entitled to refund.
(2.) In response, learned counsel for the appellant-State submitted that though it is factually correct that certain payments were made, but this Court has rightly held that the respondents were not entitled to any refund. The well known concept of unjust enrichment as highlighted by this Court in Mafatlal Industries Ltd. and Others V/s. Union of India and Others, 1997 5 SCC 536were pressed into service. It was also pointed out that though the prayer of the respondents appears to be innocuous, it is really not so. On the contrary, for the amounts covered by the bank guarantees also the respondents had collected various amounts from the customers. By seeking a correction in respect of the cash payments, respondents want to avoid the application of the unjust enrichment policy. Reliance was placed on a decision of this Court in Union of India V/s. Solar Pesticide Private Limited, 2000 116 ELT 401.
(3.) By way of reply learned counsel for the respondents-applicants submitted that correction is needed in respect of cash payment made and can in no way be related to collections, if any made, which were covered by the bank guarantees furnished.;