2007 (4) TMI 554

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....rthikeyan, JJ. REPRESENTED BY : Smt. R. Bhagyadevi, SDR, for the Appellant. Shri C.V. Srinivasamoorthy, Consultant, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  In all these appeals, the department is aggrieved by grant, by the lower appellate authority to the assessees, of the benefit of Customs Notification No. 20/2006 (Sl. No. 50) in respect of "Silk Fabric" im....

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....ubject to the test of unjust enrichment. 2. Challenging the decision of the appellate Commissioner, the department submits that the ruling of the apex court in Shree Hari Chemicals (supra) is not applicable to the facts of these cases. It is submitted that, in the case considered by the apex court, the assessee had wrongly availed the benefit of a Central Excise Notification, whereas, in t....

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....e cited case, the benefit was actually claimed by the party albeit under a wrong provision, whereas, in the present case, the benefit of the Customs Notification was not claimed at all. After a perusal of the apex court's judgment, we are not impressed with the distinction sought to be struck by the appellant between the case of Shree Hari Chemicals Exports Ltd. (supra) and the case on hand. In th....

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....ndents claimed the benefit of Customs Notification No. 20/2006 in respect of CVD at a later stage........." In the present cases also, the appellant has no case that the respondents were not eligible for the benefit of Customs Notification No. 20/06. The appellant seeks to deny this benefit to the respondents on the sole ground that the same had not been claimed by them at the time of assessmen....