2008 (7) TMI 810

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..... venue filed this appeal against the order of the Commissioner (Appeals), whereby the refund of Rs. 31,872/- was sanctioned and it is held that the refund is not hit by doctrine of unjust enrichment. 2. Ld. DR on behalf of the Revenue submits that the Commissioner of Central Excise (Appeals) failed to appreciate that in the case of provisional assessment, refund is subjected to doctrine of unjust .....

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..... missioner (Appeals) is reproduced below :- 5. I have carefully gone through the case records, grounds of appeals and other evidence. I find that the appellant is supplying PIJF telephone cables to M/s. Bharat Sanchar Nigam Ltd. (DOT). The clearance of the goods was under provisional assessment as the prices were provisional. Initially, the price for the goods was higher and the appellant issued .....

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..... y and certificate issued by the Indian Ordnance Factory that the amount paid is only the amount, which has been contracted. It has been held that the assessee has not received any amount over and above of the contract price and incidence of duty has not been passed to the customers. 6. In the present case, the appellant produced the certificate of BSNL confirming the adjustment of higher price o .....

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