2008 (7) TMI 682

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..... - Held that: - It is not a case where the show cause pertained to a different issue and allegation, whereas the impugned order is passed in respect of altogether different issue and allegation, in which case, it cannot be said that the impugned orders have travelled beyond the show cause notice - appeal dismissed. - E/4731/2004 - 468/2008-EX/(PB) - Dated:- 15-7-2008 - Ms. Archana Wadhwa, Shri .....

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..... in it has been held that - Fluctuation of prices subsequent to clearances of goods not to effect the liability of excise duty. Reduction in prices subsequent to the clearances of goods on payment of duty for whatsoever reason not to effect the liability for payment of excise duty. 2. Learned Advocate Shri Joy Kumar appearing for the appellant does not dispute the above legal position but sub .....

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..... d adopted in the show cause notice for recovery of such erroneously granted refund was unjust enrichment but nevertheless, the admissibility of the refund on merit is required to be examined at the first instance. This is what the lower authorities have done. If the refund is not admissible on merits, the issue of unjust enrichment becomes futile. Learned Advocate has not disputed the fact that th .....

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