2004 (9) TMI 543

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..... the Respondent. [Order per : S.S. Sekhon, Member (T)]. The issue in the present case is whether or not the principles of unjust enrichment can apply when the assessments are still provisional under Rule 9B and have not yet been finalised. 2.1 Since 1980, the Appellants had been purchasing duty-paid jumbo rolls of polyester film, which had been lacquered with chemicals, these jumbo roll .....

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..... wards. These Classification Lists were provisionally approved from time to time under Rule 9B. The Appellants duly executed B-13 bonds with security of 25 per cent in the shape of a bank guarantee from 29-10-1988, the Appellants paid duty under protest and the assessments were all kept provisional. 2.5 By an order dated 30-4-1991, the Collector of Central Excise set aside the aforesaid show caus .....

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..... of duty had been passed on to the buyers through various gate passes at the time of clearance and that therefore the refundable amount should be credited to the Consumer Welfare Fund. 2.10 The Appellants filed before the Assistant Commissioner an affidavit of one Mr. Ashok Sharma explaining that the excise duty had been borne by the Appellants. Invoices and relevant documents were annexed there .....

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..... d. The show cause notice dated 22-8-1995 has been issued only for rejecting the refund on the ground of unjust enrichment and not for finalising the assessments. 3.2 It was incumbent upon the Assistant Commissioner to have first finalised the assessments and the classification lists in the light of the order of the Collector on Manufacture . Had the Assistant Commissioner finalised the assessme .....

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..... ssments and refund amounts claimed by the Appellants from the amount as paid i.e. as submitted to be Rs. 24,30,339/- together with interest, as per the law. 3.3 This appeal is therefore disposed of as remand to the Assistant Commissioner to consider the affidavit of Ashok Kumar Sharma and other material that the assessee places on record, quantying the amounts due as referred interest as per l .....

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