2018 (2) TMI 494

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....DER The appellant is in appeal against the impugned order wherein the refund claim filed by them has been rejected on the ground that the appellant has failed to pass the bar of unjust enrichment. 2. The brief facts of the case are that the appellant is a public sector undertaking, viz. Indian Oil Corporation Ltd., they imported consignment of petroleum crude oil and paid duty on provisional....

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....ing price of finished goods of the appellant were fixed by the Govt. of India, Ministry of Petroleum. In that circumstances, if the appellant has paid duty of Rs. 1 or Rs. 10 they have to pay duty as price fixed by the Govt. of India at the time of selling the goods. In that circumstances, the bar of unjust enrichment is not applicable. He further submits that the duty paid at the time of provisio....

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.... not produced any documents on record that the price has been fixed by the Govt. of India. In that circumstances, they are not entitled to avail refund claim. 5. Heard the parties and considered the submissions. 6. The Ld. AR submits that it is a mere presumption that the selling price of finished goods of the appellant has been fixed by the Govt. of India. In fact during the impugned period....

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....t amount paid pending adjudication. In that circumstances, after finalization of assessment, whatever excess duty has been paid by the appellant is refundable. The similar issue came up before the Hon'ble Allahabad High Court in the case of Ebiz. Com Pvt. Ltd (supra), wherein, the Hon'ble High Court has observed in para 23 and 35 as under:- "23. It has been consistent view of various Courts tha....