2007 (7) TMI 501

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..... Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This appeal filed by the assessee is against rejection of a refund claim for an amount of duty paid under protest on goods cleared during from 21-3-1994 to 31-8-1997. That amount of duty pertained to secondary packing charges which was included, under protest, in the assessable value of the goods. The....

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....ssments that the assessee filed the refund claim in question. It appears, before the lower authorities, the claimant did not resist the bar of unjust enrichment on the ground that the assessments were provisional. However, they have urged this ground through their counsel before us. Learned Counsel has submitted that, during the period of dispute, there was no requirement in law for an assessee to....

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.... of unjust enrichment would not be applicable to a claim for refund of duty based on the finalization of assessment. On this basis, learned Counsel has prayed for setting aside the impugned order and allowing refund. 3. Learned SDR submits that the plea of provisionally of assessments was not raised before. It is further submitted that, insofar as secondary packing charges are concerned, t....