2007 (4) TMI 692

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....nt: Shri Samir Chitkara, SDR Per: Mrs. Archana Wadhwa, Member (Judicial) The dispute in the present appeal relates to the refund claimed by the appellant, which stands decided in their favour on merit but rejected on the point of unjust enrichment. 2. I have gone through the impugned order of Commissioner (Appeals) as also various invoices produced on record. It is seen that refund relate....

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....s and moulds. It is seen from the said invoices that the assessable value recovered from the customer does not include the cost of such dies and moulds, which were added separately and assessable value enhanced for the purpose of payment of duty only. In any case, the learned advocate submits that even if it is held that amortized value of such dies and moulds is added in the value of the parts, a....