2011 (1) TMI 103

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....bsp; Four consignments of fertilizers have been imported by the appellant during the period August to November 1999. At the port of discharge the ships which brought the cargo had to be anchored in the sea a few nautical miles away from the jetty for want of sufficient draft. At the anchorage point, the cargo was discharged from the vessel into barges which ferried the goods to the jetty. A dis....

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....tself as reported in 2009 (237) ELT 94 (Tri-Chennai). In this decision, it was held that since the sale price of final product viz. fertilizers manufactured by the appellant is decided by the Government of India from time to time, the question of unjust enrichment of imported capital goods does not arise. Revenue is in appeal against this decision.   3. Learned SDR, on behalf of the Revenu....

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....s the hurdle of unjust enrichment.   4. No one appeared on behalf of the appellant. However, written submissions have been received. In the written submissions, the appellants have stated that in their own case, the matter has already been decided in their favour and the Commissioner (Appeals) has rightly relied upon the decision.   5. I have considered the submissions made by both....