2019 (11) TMI 173

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....ri R.M. Saxena, Advocate - for the appellant Shri K. Poddar, DR - for the respondent ORDER Ashok Jindal: The appellant is in appeal against the impugned orders wherein the refund claims have been rejected on the ground of unjust enrichment. 2. The facts of the case are that the appellant is located in the State of Uttrakhand and having a manufacturing unit of motor vehicle parts whi....

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....ier shall not make any changes in the design or composition of any Parts without the prior written agreement of AL." 3. The appellant were manufacturing the goods and supplying the same to their buyer. The buyer with notice to the appellant reduced the prices with effect from 1.12.2015 through a communication through e. mail dated March, 16, 2016 and issued debit note to the appellant for chang....

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.... order was challenged before the Commissioner (Appeals) who held that the refund claim is barred by unjust enrichment. Against the said order, the appellant is before me. 4. The learned Advocate appearing on behalf of the appellant submits that as per the terms of agreement, the buyer was having a right to reduce the price at any time and the buyer has issued them debit notes after reducing the....

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....e refund of excess duty paid by them. 5. On the other hand, the learned AR opposed the contention of the learned Counsel and submits that as per clause 7 of the Agreement, itself, the buyer is required to issue notice in prior for adjustment of rates and compensation of raw material. Therefore, they are not entitled to claim refund of excess duty paid by them as per the terms of agreement the r....