2004 (8) TMI 598

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....hir Singh, SDR, for the Respondent. [Order]. - In this appeal which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the applicability of principle of unjust enrichment to the refund claim of the appellants. The authorities below have rejected the refund claim of the appellants of Rs. 32,779/- by applying this principle. 2. The learned couns....

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.... Kathgodam, at tentative price and that price was later on negotiated and finalized on the lower side, than the price which was recorded in the invoices of the goods. But there is nothing on the record to suggest if they ever intimated to the Department that the price at which they supplied the goods to their buyers was a tentative price. They also never asked for the provisional assessment. The d....