TMI Blog2014 (12) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... ging the assessment order. In these circumstances, I hold that the appellant are entitled to file refund claim without challenging the assessment order. appellant had produced the balance-sheet which shows that the amount of Anti Dumping Duty paid by them originally is recoverable advance from the customers. Further, they have produced a certificate to the effect that the Anti Dumping Duty has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court in the case of Priya blue Industries 2004 (172) ELT 1455 (SC) and the appellant has failed to pass bar of unjust enrichment. Aggrieved by the said order, the appellant has filed this appeal. 2. During the period October 2003 to January 2004, the appellant imported Glass Epoxy Copper and filed 5 Bills of Entry. During the relevant period as per Notification No. 141/2003, the Anti Dumping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not been challenged therefore they are not entitled for refund as per the decision of the Hon'ble Supreme in the case of Priya Blue (supra). In this regard he submits that as they are not challenging the assessment of Bills of Entry, they have filed the refund claim under Rule 21 of the Rules mentioned hereinabove, therefore they are entitled for refund claim without challenging the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel on the issue of bar of unjust enrichment only. He submits that the learned Commissioner (Appeals) has examined the issue and thereafter he has observed that the adjudicating authority has not scrutinized the price and sale of the final product. Therefore the finding of the adjudicating authority on the issue of unjust enrichment is not correct and the appellant has not passed on the burden t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inally is recoverable advance from the customers. Further, they have produced a certificate to the effect that the Anti Dumping Duty has not formed part of the final product. In these circumstances, I hold that the appellant has passed the bar of unjust enrichment. Therefore the appellants are entitled for refund claim. In these circumstances, I do not find any merit in the impugned order and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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