2004 (5) TMI 451

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..... Smt. Shobha L. Chary, JCDR, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. - Heard both sides. 2. The only issue in this case is whether the principles of unjust enrichment will be applicable for the refund, which has arisen consequent to the finalisation of provisional assessment. 3. Shri G. Shivadass ld. Advocate appearing for the appellants pleaded that i....

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....r allowing deduction of irrecoverable taxes. Following the Assistant Commissioner's Order dated 26-3-1997, the Superintendent of Central Excise finalized the assessment of RT-12 returns for the period from January 1984 to December 1984 and has duly recorded excise duty paid in excess on irrecoverable taxes which had not been claimed in the price list initially. The appellants further submitted tha....

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....m under his various letters the excess duty paid on the value of irrecoverable taxes. Since the provisional assessments were finalized on finalisation of the price list and accordingly RT-12s were also assessed monthwise, Superintendent instead of giving them refund on RT-12s asked the appellants to file the refund claim. They accordingly claimed the refund claim of Rs. 2,17,617.54 on 26-8-1997 fr....