2012 (9) TMI 500

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..... eld that:- Merely because the interest amount was not shown as recoverable amount from the customers, clause of unjust enrichment cannot be attracted - appellant is eligible for the refund - C/76/2011 - A/1684/2011-WZB/AHD - Dated:- 12-8-2011 - Shri B.S.V. Murthy, J. REPRESENTED BY : Shri S.J. Vyas, Advocate, for the Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order]. .....

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..... the fact that prices of petroleum products has no relationship to the price of Crude Oil, which is the subject matter of dispute and hence the question of passing on the duty liability or otherwise, does not arise. When the duty has been admittedly not passed on, just because the interest amount was not shown as recoverable from Customs, it cannot be said that unjust-enrichment is attracted. 3. .....

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..... m products where the prices of petroleum products is fixed by the Government under administrative price mechanism, there cannot be unjust enrichment. The two decisions cited by the learned advocate in the case of IOCL v. CCE, Vadodara - 2011 (263) E.L.T. 698 (Tri.-Ahmd.) and Spic Limited v. Commissioner of Customs (Imports), Chennai - 2009 (237) E.L.T. 94 (Tri. - Chennai), have taken the same view .....

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