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TMI Blog2019 (11) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Paritosh Gupta (Advocate) for the Appellant Shri L. Patra Authorized Representative for the Respondent ORDER RAJU This appeal is filed by M/s. Oil and Natural Gas Corporation Limited (ONGC) against denial of refund claim on the ground that the appellant failed to opt order of provisional assessment of goods. The Revenue is also in appeal against the said order on the ground that the Commissioner (Appeals) has set aside the charge of unjust enrichment. 1.1 M/s ONGC are engaged in production of crude oil. The appellant is making payment of Oil In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of refund claim so long as the claim has been filed within the limitation. He pointed out that in instant case the claim was filed within a period of limitation. On the issue of unjust enrichment Learned Counsel pointed out that the issue is squarely covered by the decision of this Tribunal in their own case reported in 2010 (259) ELT 470 in the identical circumstances. 3. Learned Authorized Representative argued that the procedure for provisional assessment is specifically being provided to take care of such situation and therefore refund cannot be granted. He further argued that no evidence has been produced by the ONGC to discharge the onus of establishing that there is no unjust enrichment. 4. We have con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so provides for every increase of 0.5 Volume above 1% volume in BS W, an additional discount of 0.05 USD per barrel would be applicable This clause itself shows that even though the quantity of BS W in crude oil can vary and it has to be necessarily determined from time to time. Because of the dispute between the parties, the quantity of BS W was finalized and the quantity so finalized was more than what was originally estimated resulting in excess payment of oil development cess. It has to be taken note of that consequent to increase in BS W, the amount the recipient would get for supply of crude oil would come down because of the clause relating to discount to be given based on the percentage of BS W. No doubt, the assessee should have re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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