2008 (7) TMI 810

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....P.C. Jain, Advocate, for the Respondent. [Order]. -  Revenue filed this appeal against the order of the Commissioner (Appeals), whereby the refund of Rs. 31,872/- was sanctioned and it is held that the refund is not hit by doctrine of unjust enrichment. 2. Ld. DR on behalf of the Revenue submits that the Commissioner of Central Excise (Appeals) failed to appreciate that in the c....

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.... appreciation of the facts of the case, the relevant portion of the order of the Commissioner (Appeals) is reproduced below :- "5. I have carefully gone through the case records, grounds of appeals and other evidence. I find that the appellant is supplying PIJF telephone cables to M/s. Bharat Sanchar Nigam Ltd. (DOT). The clearance of the goods was under provisional assessment as the price....

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..... 428 (T-M) held that the assessee cleared the goods under the contract price of ordnance factory and certificate issued by the Indian Ordnance Factory that the amount paid is only the amount, which has been contracted. It has been held that the assessee has not received any amount over and above of the contract price and incidence of duty has not been passed to the customers. 6. In the pr....