2007 (4) TMI 692

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..... dispute in the present appeal relates to the refund claimed by the appellant, which stands decided in their favour on merit but rejected on the point of unjust enrichment. 2. I have gone through the impugned order of Commissioner (Appeals) as also various invoices produced on record. It is seen that refund relates to the demand of duty on the dies and moulds manufactured by appellant and cleare .....

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..... from the customer does not include the cost of such dies and moulds, which were added separately and assessable value enhanced for the purpose of payment of duty only. In any case, the learned advocate submits that even if it is held that amortized value of such dies and moulds is added in the value of the parts, and such total value stands recovered from their customer, the same would not establ .....

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