2015 (10) TMI 1956

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..... Shri Tapas Ram Mishra, Advocate, for the Respondent. ORDER The short issue involved in the present appeal of the Revenue is as to whether with the settlement of the prices on the lower side, subsequent to clearance of the goods, in terms of the provisional assessments, will the bar of unjust enrichment will apply or not. We find that the issue stands decided by the various decisions of the Co....

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....sal Cylinders Ltd. - 2005 (179) E.L.T. A208 (9)     Birla Ericsson Optical Ltd. v. CCE, Bhopal - 2003 (157) E.L.T. 97 (New Delhi-CESTAT) 2. The ratio of the above decisions is that the provisions of unjust enrichment will not apply when the goods stand cleared on payment of duty at the higher assessable value, which is subsequently finalized at lower rate in terms of the....