2008 (3) TMI 102

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....sioner (Appeals), Mangalore M/s. WeP Peripherals Limited, Mangalore sells their final products through their depot. It so happens that the depot price keep fluctuating and the duty originally paid falls short of or is in excess of the duty due with reference to the sale price from the depot. During the period April, 2002 to November, 2002 the assessee cleared their goods on payment of duty from th....

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.... duty was paid by the appellant initially and a lower price was collected by it at the time of ultimate sale from the depot. Therefore he rightly held that there was no question of unjust enrichment being involved in the refund allowed. I reproduce the finding of the Commissioner (Appeals) contained in the impugned order. "I have gone through the records of the case carefully. The adjudicating ....