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TMI Blog2015 (6) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... amine merits and grant refund if they are otherwise eligible for refund. He has interpreted this to mean that the procedure relating to registration was held to be unnecessary in this case having regard to the facts and circumstances. The unjust enrichment issue also was considered by the Commissioner and he held that when there is no change in the price, it cannot be said that assessee has benefited unjustly. - assessee had already applied for the registration which was granted on 14.02.2003 that is within less than a month of the receipt of the first consignment. Therefore both on procedural aspect as well as on unjust enrichment aspect, the appeal filed by the Revenue cannot be considered in their favour. - Decision in the case of assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ately in their invoices. On the appeal filed by them, the learned Commissioner held that the appellant is eligible for the benefit and hence the Revenue is in appeal. 3. Heard both the sides. Learned AR submits that the appellants did not follow the procedure prescribed under the Rules and therefore the refund claim is clearly not admissible. They should have declared their intention of availing concessional rate of duty to the department and obtained motor spirit only after such declaration of intention and obtaining the registration certificate and following the procedure prescribed under the law. Since they have failed to do so the refund claim is fairly not admissible. He also draws my attention to paragraph 3 (II) of grounds of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lready taken a view that the assessee is free to apply for registration and departmental officer will examine merits and grant refund if they are otherwise eligible for refund. He has interpreted this to mean that the procedure relating to registration was held to be unnecessary in this case having regard to the facts and circumstances. The unjust enrichment issue also was considered by the Commissioner and he held that when there is no change in the price, it cannot be said that assessee has benefited unjustly. In this connection, the authorized representative relied upon the decision of this Tribunal in the appellant's own case reported in [2011 (263) E.L.T. 698 (Tri.-Ahm.)]. 6. I find that the decision of the Tribunal relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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