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2015 (5) TMI 98 - CESTAT CHENNAIDenial of refund claim - Unjust enrichment - Whether refund sanctioned allowed in the impugned order is hit by unjust enrichment or not - Held that:- Respondents opted for provisional assessment for the intermediate product manufactured by them and supplied to their own sister unit for manufacture of the final product "Power Driven Pumps" which is exempted from payment of excise duty. The period involved in both the cases is from 1.4.2000 to 31.3.2002. The Revenue has not brought any clear arguments against the impugned order but only stated that there was no clear evidence of enhancement in price and there is no evidence to show that the price remained constant. They have only stated that Chartered Accountant certificate is not acceptable whereas I find from the impugned order dt. 11.11.2005 that the LAA has dealt the issue in detail and passed an elaborate order extending reasons in para 6 to 8 and came to the conclusion that price of the final product cleared by the sister unit remained constant as the goods was exempted from excise duty - it is clear that respondents opted for provisional assessment for want of cost of raw materials consumed in the manufacture of exempted goods and placed much reliance on the certificate of the Chartered Accountant - respondents paid duty on the intermediate goods which are used in the manufacture of power driven pumps which are exempted from duty. There is no change in the price of the final product - Decided against Revenue.
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