2008 (7) TMI 682

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....pellant. Shri S.M. Tata, SDR, for 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 tha....

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....he present proceeding for recovery of the same 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 ca....

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.... Court decision in the case of MRF Ltd. (supra). The law of the land as declared by the Apex Court is required to be applied to the facts of a particular case. It is not a case where the show cause pertained to a different issue and allegation, whereas the impugned order is passed in respect of altogether different issue and allegation, in which case, it cannot be said that the impugned orders hav....