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TMI Blog2018 (9) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of each aspect of calculation of the assessable value. Unjust enrichment - Provisional assessment - Whether the question of unjust enrichment would apply in the case of provisional assessment for the period prior to introduction amendment of Section 11B of the Act? - Held that:- The constitutional Bench of Apex Court in the case of Mafatlal Industries Ltd., [1996 (12) TMI 50 - SUPREME COURT OF INDIA] it was held that the bar of unjust enrichment would not apply to refunds arising on finalization of provisional assessment for the period prior to the introduction of the concept of unjust enrichment in Section 11B - the assessee herein is entitled to refund as consequence of finalization of provisional assessment. Whether an amount o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 03/2009 dated 20.03.2009, finalized the price lists as per the judgment of the Hon ble Supreme Court in the case of Ujagar Prints Pvt. Ltd., [1989 (39) ELT 493 (S.C.)] applicable for job work. He held that the normal prices as well as PME do not apply in this case. The Original Authority found that as a result, an excess duty of ₹ 67,05,743.44/- was paid by the assessee and since the assessee failed to prove that they absorbed the cost, ordered it to be credited to the Consumer Welfare Fund. The Department preferred an appeal against this order and the Commissioner (Appeals) rejected the Department s appeal. It is the case of the respondent, that the price lists were finalized correctly but the refund was wrongly denied to them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have filed memorandum of cross objections in which they have raised the issue of inapplicability of unjust enrichment for the relevant period. The memorandum of cross objections filed by the assessee before us has been accepted has an appeal. We now proceed to decide the issue on merits. 6. The issue to decided is whether the assessment which was kept provisional during the relevant period should be treated as provisional for the limited period of determining the post manufacturing expenses claimed as abatement by the assessee or it should be treated as provisional for all purposes. It is not in dispute this was a case of manufacture on job work basis. During the relevant period, the valuation of goods manufactured on job work basis is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust enrichment in Section 11B. Therefore, the assessee herein is entitled to refund as consequence of finalization of provisional assessment. The third question to be decided is whether an amount of ₹ 25 lakhs which is claimed by the assessee made during the interim period should also be considered the collected amount of duty during the period of provisional assessment. We find that there cannot be any dispute at all amounts paid before finalizing the assessment. Accordingly, the amount must be taken into consideration. 8. Consequently, the Revenue s appeal is rejected and the cross objections on the appeal filed by the respondent are converted into an appeal and allowed on the question of inapplicability of unjust enrichment. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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