TaxTMI 
TaxTMI 
2019 (3) TMI 1486
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....f excisable goods, viz., Lithographic Plates, Polyester Films, Printing Press Chemicals, etc. During the period in dispute, i.e., April 2005 to March 2008, they have cleared the excisable goods on payment of duty from the factory gate to their depot, from where ultimately the goods were sold to customers. Since the transaction value of the goods was not known at the time of clearance of the goods from the factory to the depot, the appellant had resorted to provisional assessment under Rule 7 of the Central Excise Rules, 2002. After receiving the necessary data, the provisional assessment had been finalized by the jurisdictional Assistant Commissioner observing that the appellants are eligible to refund claim and accordingly, the appellant h....
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....ices were less in comparison to the corresponding invoices issued from the depot. Taking into consideration of the above fact, i.e., on one to one co-relation of the ex-factory stock transfer invoices with that of depot sales invoices for the aforesaid period, they would be entitled to refund of Rs. 96,61,872/-. Thus, the conclusion of the authorities below that the entire refund claimed are hit by unjust enrichment are unsustainable in law. In support of his claim, he has referred to sample invoices enclosed with paper book (Page No.31 to 32 of the paper book). He prays that the matter may be remanded to the adjudicating authority for re-examining the whole issue afresh. 4. Learned AR for the Revenue submits that the Assistant Commissione....