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2015 (10) TMI 1773 - CESTAT NEW DELHIRejection of refund claim – Unjust enrichment – Impugned orders rejected refund claims of appellants on grounds of unjust enrichment –Whether bar of unjust enrichment is applicable to cases wherein assessment has been finalized after 13.07.2006 but provisional assessment has been made prior to that under Customs Act or not – Held that:-In appellants own previous case wherein appellant sought relief of excess duty paid, came to be rejected on grounds that claim is hit by bar of unjust enrichment – In said case after consideration it was concluded that there was no unjust enrichment in view of fact that price of MS petro product is being fixed by Government – In present case also, admittedly price has been administered by APM regime and selling price has been fixed by Government – Therefore, facts of appellant’s own case are similar to facts of this case – In said circumstances, bar of unjust enrichment is not applicable to facts of these appeals – Appellant is entitled for refund claim – Impugned orders set aside – Decided in favour of assesse.
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