TMI Blog2008 (5) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... f refund in view of agreement produced – in respect of second claim for refund, since price of goods received only at the later date after reducing the original rate, question of applicability of unjust enrichment doesn’t arise - E/764/2005 - 611/2008 - Dated:- 16-5-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri Lalit Mohan Chandran, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected on the ground of unjust enrichment. The learned Advocate pointed out that the appellant supplies explosives to M/s. Singareni Collieries Company Ltd. against their orders. He stated that in terms of the agreement, there is a price variation clause and if the goods supplied namely, explosives were not very effective, the price is liable to be reduced. However while clearing the goods, they h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there cannot be any unjust enrichment because in the initial instance, no money was paid to the appellant even though the appellants cleared the goods on payment of duty. Only after the goods were received and after ascertaining the effectiveness of the goods, the price was reduced and only the reduced price was given to the appellants by the buyers. In other words, there was no opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has relied on various decisions which are recorded both in the Order-in-Original and also in the Order-in-Appeal to the effect that once there is a price variation clause, the assessments should be deemed to be provisional. This point has to be examined in the light of the agreement and the appellant has to produce the agreement entered between them and the buyers. Therefore for this lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een them and M/s. Singareni Collieries Company Ltd. before the Original authority and the Original authority would see those agreement and examine the case in the light of the case laws submitted by the appellants and pass a speaking order after giving them an opportunity of personal hearing. The de novo order should be passed within a period of three months from the date of receipt of this order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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