2024 (2) TMI 1614

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....Appellant Shri S.S.Chattopadhyay, Authorized Representative for the Respondent Per Ashok Jindal : The appellant is in appeal against the impugned order wherein refund claim filed by the appellant has been rejected on the ground of unjust enrichment. 2. The facts of the case are that the appellant is engaged in the manufacture of TMT bars through dealers. These dealers are entitled to v....

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....e ld.Counsel appearing on behalf of the appellant submits that in their own case for the subsequent period, they have not opted provisional assessment, but this Tribunal allowed the refund claim vide Final Order No.75528/2021 dated 25.08.2021. He further submitted that the discounts which are to be given to the dealers, was known in advance before clearance of goods. Therefore, the same is termed ....

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.... Delhi High Court in the case of BT (India) Private Limited Vs. Union of India & Anothers in W.P.(C) 13968/2021 vide Order dated 06.11.2023. 5. Heard both sides and considered the submissions advanced by both sides. 6. I find that in this case, the refund claim filed by the appellant pertains to the Central Excise duty paid by them at the time of clearance of goods and also filed ER-I Return....