2013 (12) TMI 221

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....ppellant. Shri Sanjay Jain, DR, for the Respondent. ORDER After hearing both the sides, we find that the appellant was manufacturer of M.S. Bars, which they have cleared from their factory gate as also from their depot. While assessing the RT-12 returns in respect of the clearances made from the factory gate during the period April, 1994 to September, 1994, their Range Superintendent rais....

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....on the point of unjust enrichment. 5. We find that the only issue required to be decided in the present appeal is as to whether the refund claim by the appellant is hit by bar of unjust enrichment or not. There is no dispute on the factory gate sale by adopting lower assessable value. It was only when the jurisdictional central excise authorities raised objection, they debited the lump sum....