2011 (3) TMI 306

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ITTAL, JJ. Mr. Sukhdev Sharma, Senior Standing Counsel for the appellant.   ADARSH KUMAR GOEL, J.   1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (for short "the Act") against order dated 10.5.2010 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi claiming following substantial questions of law:-  ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y accepted at the time of approval of price. As a result of final assessment order, the assessee became entitled to refund. Accordingly the assessee made the claim for refund in terms of order of the Tribunal dated 21.8.1998. The claim was upheld by the Assistant Commissioner, Central Excise Division, Patiala vide order dated 11.2.2001 which was finally upheld by the Appellate Authority vide order....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the department in their grounds of appeal also confirm that the refund had accrued as a result of finalization of the assessments. Under the circumstances, it was held by the Hon'ble Supreme Court in the case of Allied Photographics India Ltd. reported as 2004 (166) ELT 3 (SC) that the doctrine of unjust enrichment is not applicable since the duty paid under protest was consequent upon finalizat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ime of provisional assessment. Moreover, in the present case there could be no question of unjust enrichment as the assessee had allowed discount which entitled it to pay lesser duty. In CCE Mumbai-II Vs. M/s Allied Photographics Ltd. 2004(166) ELT 3(SC) Hon'ble Supreme Court explained the difference in situation where refund was covered by Section 11B of the Act and in situation where refund beca....