S.A. IVY PUMPS (P) LTD. Vs. CCE

JUDGEMENT

(1.) THE appeal relates to denial of refund on the ground that the assessee has failed to satisfy the requirement relating to unjust enrichment. The contention of the assessee was that the price remained the same fox" the goods prior to the period of payment of duty and during the period of payment of duty. During the hearing of the case, learned DR has placed reliance on the decision of the Supreme Court in the case of CCE, Mumbai -II v. Allied Photographies India Ltd. , in support of his contention that price being same is not sufficient satisfaction. Reliance has specifically been made on the following observation in para 18 of the judgment which is reproduced herein below:

(2.) LD . DR has also placed reliance on the decision of this Tribunal in the case of CCE Ahmedabad v. Gopi Synthetics Ltd. , wherein in para -11 the Tribunal observed as under:

(3.) LD . Counsel has also placed reliance on the decision of this Tribunal in the case of CCE Kanpur v. Corona Cosmetics & Chemicals (P) Ltd. , in particular, para - -7 of the judgment which is reproduced below: