2005 (2) TMI 287

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..... s are directed against denial of refund 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 Cent .....

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..... has not been challenged in the 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 .....

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..... has attained finality and was no more open in the absence of proceedings. 8. In view of what is stated above, appeals are allowed with consequential relief to the appellants. Since the matter is very old, it is further directed that the refund claim be sanctioned and paid within a period of six weeks from the date of receipt of a copy of this order.  
Case laws, Decisions, Judgements, O .....

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