2004 (9) TMI 475

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....or the Appellant. Shri K.K. Srivastava, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The brief facts of the case are that the appellants are engaged in the manufacture of conveyor belts falling under Chapter 39, for the manufacture of which they had imported Industrial Nylon Yarn during the period 7-2-1987 to 18-2-1988 availing concessional rate of duty in ....

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....nt refunded to them, if the Supreme Court reverse the decision of the Bombay High Court in the case of Solar Pesticides, 1992 (57) E.L.T. 201 (Bom.) holding that bar of unjust enrichment would not apply when the cases of captive consumption. Such an undertaking was given but the appellants also filed an appeal before the Commissioner (Appeals), who vide his order-in-appeal No. 380/95, dated 23-8-1....

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....ssistant Commissioner, who vide his order No. 32/2003, dated 14-7-2003, dropped the proceedings by relying upon the adjudication order dated 5-4-1995. The revenue went up in appeal against this order to the Commissioner (Appeals), who vide his present impugned order, held that the refund claim was hit by the unjust enrichment clause of Section 11B and, therefore, directed the refund sanctioned to ....

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....given a clear finding in Para 11 of his order that "if it is assumed that the selling price of the goods manufactured by the appellants, which were sold to the different buyers like M/s. Singarani Collieries Co. Ltd., and M/s. Coal India were fixed price, under a fixed price contract without any escalation clause, it cannot be presumed that the incidence of duty paid on the material used in the ma....