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TMI Blog2015 (10) TMI 1956X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of unjust enrichment will not apply when the goods stand cleared on payment of duty at the higher assessable value, which is subsequently finalized at lower rate in terms of the provisional clearances. The Commissioner (Appeals) has given a finding of fact that the appellant had issued credit notes to their buyers, M/s. Coal India Ltd., who have adjusted the differences from the outsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of unjust enrichment will apply or not. We find that the issue stands decided by the various decisions of the Courts as detailed below :- (1) Union of India v. A.K. Spintex Ltd. - 2009 (234) E.L.T. 41 (Raj.) (2) Special Blasts Ltd. v. CCE, Raipur - 2005 (192) E.L.T. 331 (T-Delhi) (3) CCE, Nagpur v. Solar Capitals Ltd. - 2006 (205) E.L.T. 403 (T-M) (4) CCE, Bhopal v. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has given a finding of fact that the appellant had issued credit notes to their buyers, M/s. Coal India Ltd., who have adjusted the differences from the outstanding payments of the assessee. If that be so, it cannot be said that the respondent have recovered the excess duty amount from their customers so as to be hit by the bar of unjust enrichment. Accordingly, we find no infirmity in the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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