2012 (10) TMI 381

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.... All the three appeals filed by the revenue are disposed of by a common order as the issue involved is identical. I have heard learned AR appearing for the Revenue. Nobody appeared for the respondents. 2. As per facts on record, the respondents are manufacturer of cylinder and supply the same to various oil companies. They were paying duty on the value inclusive of transportation charges. Subse....

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....appearing therein, that the party had mentioned all the facts relating to supply of cylinders on provisional prices fixed by the Oil Companies and requesting the proper officer to issue order for provisional assessment under Rule 9B as the prices are yet to be finalised. They also undertook to pay differential duty as and when prices are finalised. Hence, the rejection by the adjudicating authori....

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....overruled by Madras High Court which also had quashed the Board s Circular based on the said CEGAT s decision. Moreover, the adjustment in prices has not been done through any issue of credit notes etc. but by final adjustment from the pending bills raised from time to time on provisional basis during the period of provisionality ;of the contract having price variation clauses. Since the oil compa....

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....s barred by limitation. As such, on the said ground, I fully agree with the Commissioner (Appeals) that the refund claims are not hit by bar of limitation. 6. As regards unjust enrichment, I find that the appellant had taken a categorical stand before the adjudicating authority as also before Commissioner (Appeals) that the prices of cylinders received by them from the oil companies were exclusiv....