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2017 (5) TMI 26 - CESTAT BANGALORERefund claim - unjust enrichment - price escalation clause - denial on the ground that the finalization of assessment was not challenged by the claimant as prescribed in Board Circular No.24/2004-Cus. Dated 18.3.2004 - whether the bar of unjust enrichment is applicable to this case or not? - Held that: - the bar of unjust enrichment is not applicable because the provisional assessment was completed before 14.7.2006 and moreover, the assessee is a public sector undertaking - the assessee has also produced the certificate of Chartered Accountant (CA) specifically certifying that incidence of duty has not been passed on to the buyer - appeal dismissed - decided against Revenue.
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