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TMI Blog2010 (8) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... placed in the case of COMMISSIONER OF C. EX., NAGPUR Versus ORIENTAL EXPOLSIVES (P) LTD. [2007 (8) TMI 206 - HIGH COURT, BOMBAY], where it was held that when the assessee has not passed on the duty to the customer and if it is not a case of unjust enrichment and the customer who paid excessive duty, subsequently has raised bills seeking adjustment which has been granted and when this fact has alre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of negotiations which normally take some months. The purchase orders are placed covering the period of one financial year. Therefore, irrespective of the date of purchase, the effective date of purchase is from the first of April. The assessee is required to maintain uninterrupted supply of goods during the period of finalisation of the contract. If there is any upward revision of prices, the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t enrichment. The Commissioner (Appeals) also upheld the order-in-original. Thereafter the Appellate Tribunal setting aside the said order held that the facts of MRF case relied upon by the Commissioner (Appeals) are distinguishable from the facts of the present case as there is no unlawful enrichment when even before payment of excise duty. The assessee brought to the notice of the Department, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es (P) Ltd. - 2008 (222) E.L.T. 205 (Bom.). We do not see any merit in this appeal. The facts in the said case are identical to the facts of this case and therefore, the reasoning in the aforesaid judgment viz., that when the assessee has not passed on the duty to the customer and if it is not a case of unjust enrichment and the customer who paid excessive duty, subsequently has raised bills seeki ..... X X X X Extracts X X X X X X X X Extracts X X X X
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