2008 (7) TMI 682

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The short issue involved in the present appeal is as to whether subsequent reduction in price of the goods, after the clearance of the same would result in lowering the assessable value of the goods, thus making the assessee entitled to refund claim. Both the authorities below have held that such lowering of price subsequent to th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e as erroneously granted refund. By drawing our attention to the show cause notice issued on 12-6-2002, the learned Advocate submits that the only ground for recovery of such erroneously granted refund was on account of unjust enrichment. As such, submits the learned Advocate that both the authorities below have travelled beyond the scope of the show cause notice, inasmuch as, the dispute stands d....