2005 (2) TMI 287

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... efund on the ground of unjust enrichment. The appellant's case is that it had rate contract with D.E.S.U, and Eastern Coalfields Limited for supply of wires and cables. The rate contract was on delivery terms i.e. price including excise duty, sales tax and freight. 3. A perusal of the rate contract makes this position clear. However, the appellant discharged Central Excise at the time of clearan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... present case and therefore, no refund application can be filed. 5. In his reply learned Counsel has submitted that the issue of price provision remains covered by the earlier decision in the appellant's own case vide Final order No. 2699-2700/96-A, dated 5-8-1996 [1996 (87) E.L.T. 419 (T)], of the Tribunal and since no appeal filed by the Revenue against this order, the issue cannot be raised. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X