2017 (2) TMI 1031

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has filed this appeal against the impugned order wherein the refund claim has been rejected on the ground of bar of unjust enrichment. 2. The facts of the case are that the appellant is engaged in the manufacture of optical fibre cable and accessories. They received advance purchase order from the Department of Telecommunication, Government of India. The said advance purchase orders were reduced .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s. A perusal of the advance purchase order and the connected two purchase orders dated 30-5-94 and 16-12-94 reveal that the prices are subject to revision based on tender inquiry floated by MTNL. The communications dated 23-3-95 indicate reduction in prices of the two items as claimed by the appellants and consequent reduction in the overall purchase prices of items covered by the two purchase ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd remanded back the matter to the original adjudicating authority for the refund claim on account of bar of unjust enrichment. In remand proceedings, both the authorities below rejected the refund claim on the ground of bar of unjust enrichment as they have shown the amount of excise duty in their expenses. 3. Learned Counsel appearing for the appellant submits that it is evident from the order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... component of excise duty in the invoices as expenditure in profit and loss account and the same has not been shown in the balance sheet that the amount is recoverable from the Revenue. 5. Heard the parties and considered the submissions. 6. From the facts and circumstances of the case, it is to be determined whether the appellant has recovered the excess duty from the DOT. In remand of proceedi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... price which is evident from the earlier order of this Tribunal and the same has been accepted by both sides. Further, the appellant has produced the certificate issued by the chartered accountant confirming that the appellant has not received any excess duty shown in the invoices over and above reduced price. Therefore, in the facts and circumstances of the case, the appellant has been able to pas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X