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2011 (1) TMI 103 - AT - CustomsUnjust enrichment - once the price is fixed by Government, there cannot be a question of unjust enrichment - In the case of M/s Hindalco Industries (2008 -TMI - 31661 - HIGH COURT GUJARAT), held that during the period prior to 13.7.06, if the assessment was provisional, unjust enrichment would not be applicable - when the sale price of the final product is decided by Government from time to time, the question of unjust enrichment does not arise – Revenue’s appeal rejected
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