TMI Blog2012 (12) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... stomer cannot be accepted. - first appellate authority has allowed the refund - Held that:- Ld. Appellate authority crystally found no evidence of unjust enrichment. - there is nothing further to dilate the matter for which Revenue’s appeal is dismissed. - decided in favor of assessee and against the revenue. - E/2899/2012 - A/1696/2012-SM(BR)(PB) - Dated:- 26-12-2012 - Shri D.N. Panda, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finalization of provisional assessment. In the absence of any documents submitted by the noticee in this regard the buyer M/s. MTNL/BSNL (registered service provider) would have taken credit of duty paid by the appellant on the provisional (higher) value. Thus it appears that the factor of unjust enrichment is inherent in the claim . There is no evidence on record to show that the appellants pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l amount of duty involved. This clearly indicates that there is no unjust enrichment cannot be sustained. My this view is also supported by a catena of decisions out of which are quoted below .. Ld. Appellate authority crystally found no evidence of unjust enrichment. This is clear from page 7 of the first appellate order. This can be appreciated from the finding extracted as follows from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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