TaxTMI 
TaxTMI 
TaxTMI 
2015 (10) TMI 1773
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....ER Per Ashok Jindal: The appellants are in appeals against the impugned orders rejecting their refund claims on the ground of bar of unjust enrichment. 2. The facts of the case are that the appellants were paying duty on their product provisionally during the period December 1999 to February 2002 and April 2001. The Bills of Entry were assessed provisionally during the said period. Later on sam....
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....ore, for the provisional assessment prior to 13.07.2006, the bar of unjust enrichment are not applicable. In alternate he further submits that in their own case reported in 2011 (263) ELT 698 (Tri-Amd) this Tribunal held that when the price is controlled by the Government system the assessee would have passes the incident to pay to the customer is neither reasonable nor logical. Therefore, appella....
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....ey have not passed the bar of unjust enrichment. Therefore, the lower authorities have after conducting proper investigation has found that appellant has not passed the bar of unjust enrichment and their refund claim is rightly rejected by the lower authorities. He further submits that the decision of Panasonic Battery India Co. (Supra) is not relevant to the facts of this case as in that case pro....
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....pplicable for the cases where the provisional assessment has been done prior to 25.06.1999 and final assessment has taken place after 25.06.1999. The larger bench of this Tribunal has answered the references as under: "For the period prior to 25.06.1999 unjust enrichment will not be applicable for refund arising out of finalization of provisional assessment pertaining to period prior to 25.06.199....