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2014 (4) TMI 414
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.... P Naidu, SDR Per: P K Das: The appellant is engaged in the manufacturing of "components of lifts". On 15.07.2002, the appellant had filed a refund claim of Rs.80 ,60,061 /- on finalization of provisional assessment for the period from 1987 to June, 2000. The Assistant Commissioner of Central Excise rejected the refund claim on the ground that the appellant failed to establish that the incid....
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.... price and the contract did not provide for price variation due to applicability of excise duty, and, therefore, principle of unjust enrichment would not apply. He relied on the decision of the Tribunal in the case of Swarup Fibre Industries Ltd. Vs Commissioner of Central Excise, Meerut reported in 2000 (120) E.L.T.510 (Tri.-Del) . He also submits that they may be given an opportunity to produce ....
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.... Supreme Court in the case of Union of India Vs M/s Solar Pesticide Pvt. Ltd reported in 2000 (116) E.L.T.401 (SC) held that the principle of unjust enrichment would be applicable even in the case of captive consumption. We agree with the submissions of the learned AR for the Revenue that uniformity of price cannot be a bar for unjust enrichment. The Hon'ble Supreme Court in the case of Commission....