2014 (2) TMI 286

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..... of unjust enrichment. If the provisional assessment relating to 209 bills finalized by an express order, there shall be no dispute at all since that can be verified from the order assessing finally. But no such order was placed before us to show in clear terms as to finalization of provisional assessment relating to 209 Bills of Entry - appellant failed to show from order dated 10.3.04 that learn .....

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..... is the consequences thereof. Appellants says that refund claim arose upon finalization of provisional assessment and no unjust enrichment test is applicable to such refund following the decision of the Tribunal in the case of ABB Ltd. vs CC, New Delhi reported [2012-TIOL-811 CESTAT-DEL] and also the Larger bench decision in the CCE, Vadodara vs. Panasonic Battery India Co. Ltd. [2013-TIOL-1367-CE .....

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..... nce that can be verified from the order assessing finally. But no such order was placed before us to show in clear terms as to finalization of provisional assessment relating to 209 Bills of Entry. 4. The appellant failed to show from order dated 10.3.04 that learned commissioner assessed finally 209 bills of entry by that order. Therefore, in all fairness, the matter is remitted to learned adju .....

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