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TMI Blog2008 (1) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. While finalizing provisional assessment of "P or P medicines" manufactured and cleared by M/s. Meridian Pharmaceuticals during the period 1.4.95 to 31.3.98, the jurisdictional Assistant Commissioner demanded differential duty of Rs.1,86,472/- disallowing claims for abatement towards interest on receivables, breakages and value of medicines sold after the expiry date. & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the WRB of the Tribunal in the case of P.M.P Auto Industries dated 7/21.6.1999 [2002] (147) E.L.T. 1240 (Tribunal) and that the same had been appealed against before the Supreme Court. 4. As regards "breakages" the Revenue has relied on the ratio of the apex Court's judgment&nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der No.1294/07 dated 23.10.2007 the same issues relating to M/s. Raptakos Brett & Co for whom the appellants herein manufactured "P or P medicines" as a loan licensee were decided for the previous period. In the above final order it was held that interest on receivables was not to be included in the assessable value of the goods manufactured and cleared by the assessee. Ld. SDR s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt." Therefore, Revenue appeal is allowed as regards abatement on account of "breakages" of goods. 8. We find that the excess payment had occurred when the goods were cleared under provisional assessment before the Central Excise Rule 9B (5) was enacted making the unjust enrichment aspect applicable to refunds sanctioned on finalization of provisional assessment. Therefore we f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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