2005 (2) TMI 662

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....nt. [Order]. - Heard both side. 2. Shri P.C. Jain, learned Advocate, pleaded that the prices of PIJF Cables supplied to DOT/MTNL were provisionally approved and the same were finalised in March, 1999 and the Superintendent of Central Excise determined that the amount of Rs. 1,12,025/- has been paid extra. The appellants accordingly filed refund claim in September, 1999. The refund claim w....

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....urt in the case of TVS Suzuki Ltd. (supra), therefore, supports the view which we have taken herein above that refund consequent upon finalisation of provisional assessment did not attract the bar of unjust enrichment". 3. Shri V. Valte, learned SDR pleaded that in this case, the refund application was filed in September, 1999. Therefore, the principles of unjust enrichment are applicable. H....