2017 (2) TMI 1031

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.... Per: Ashok Jindal The appellant has filed this appeal against the impugned order wherein the refund claim has been rejected on the ground of bar of unjust enrichment. 2. The facts of the case are that the appellant is engaged in the manufacture of optical fibre cable and accessories. They received advance purchase order from the Department of Telecommunication, Government of India. The s....

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....We have carefully considered the submissions. A perusal of the advance purchase order and the connected two purchase orders dated 30-5-94 and 16-12-94 reveal that the prices are subject to revision based on tender inquiry floated by MTNL. The communications dated 23-3-95 indicate reduction in prices of the two items as claimed by the appellants and consequent reduction in the overall purchase pric....

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....eir crossing the bar of unjust enrichment. and remanded back the matter to the original adjudicating authority for the refund claim on account of bar of unjust enrichment. In remand proceedings, both the authorities below rejected the refund claim on the ground of bar of unjust enrichment as they have shown the amount of excise duty in their expenses. 3. Learned Counsel appearing for the app....

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....t enrichment. Moreover, the appellant has shown the component of excise duty in the invoices as expenditure in profit and loss account and the same has not been shown in the balance sheet that the amount is recoverable from the Revenue. 5. Heard the parties and considered the submissions. 6. From the facts and circumstances of the case, it is to be determined whether the appellant has recove....