2018 (2) TMI 997

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....ommr.) AR, for Respondent Per: Anil Choudhary The issue in this appeal is whether the refund arising to the appellant on finalization of provisional assessment for the period October, 2009, have been rightly rejected on the ground of unjust enrichment. 2. The brief facts are that the appellant is engaged in manufacture of Asbestos Cement Corrugated Sheets. They had applied for provisional asses....

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...., the Deputy Commissioner observed that on finalization of the assessment vide order dated 30/03/2010 it has been held that appellant during the month of October had paid Central Excise duty to the tune of Rs. 60,05,021/- though in terms of finalization of assessment, they were required to pay Rs. 46,97,040/- for the said period. Thus, the appellant have paid Rs. 13,07,981/- in excess for which th....

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....nting to Rs. 60,05,021/-. The Learned Counsel points out from the permission letter of the Assistant Commissioner dated 31/08/2009 wherein it has been observed that assessable value of the sale through depots varies from Rs. 5,149/- per MT to Rs. 10,660/- per MT, during the period January, 2009 to June, 2009 and on the basis of such Data appellant was directed to pay the duty treating assessable v....

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....al. The Learned Counsel accordingly, prays for allowing the appeal with appropriate relief /directions. 6. The Learned A.R. relies on the impugned order. 7. Having considered the rival contentions, I am satisfied that the appellant have collected lesser amount of duty and or/ nothing more than what is stated in their invoices or the excise duty indicated on the invoices. Accordingly, I find that....