2018 (6) TMI 888

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....For the Respondent : Shri Sameer Chitkara, Additional Commissioner (AR) ORDER Per : Mr. Ramesh Nair The facts of the case are that the appellant engaged in the manufacture of Manmade fabrics falling under Chapter 54, they are working under the provisions of Hot Air Independent Textile Processors Annual Capacity Determination Rules, 1998 (Compound Levy Scheme). During the period December 1....

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.... therefore, there is no question of passing of the incidence of the duty to the buyer. He also submits that the unjust enrichment is not applicable to the present case. He placed reliance on the following judgements:- (i) Commissioner of Central Excise & Service Tax vs. M/s Panasonic Battery India Co Ltd. - 2013 (9) TMI 652-CESTAT AHMEDABAD (ii) Commissioner of Central Excise , Vadodara-II vs. M/s....

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....de by both sides and perused the records. I find that the issue, whether unjust enrichment is applicable in the case of provisional assessment during the relevant period is a next question of law before this Tribunal and this Tribunal can entertain the issue. The fact is not under dispute that the duty paid is pertaining to the period December 1998. The same was paid on 05.06.1999. The assessment ....