Appeal for Rs. 2,30,560 Refund Denied Due to Passing on Duty Burden.

The appeal for a refund of Rs. 2,30,560 was rejected as the duty burden was found to have been passed on to buyers. The goods were cleared and transferred to a separate unit, indicating the passing on of the duty burden. The doctrine of unjust enrichment applied, leading to the denial of the refund. The appeal was dismissed, and the impugned order was upheld by the court. (Pronounced on 14-6-2007)

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The claim for refund of Rs. 2,30,560 filed by the appellants was rejected as they failed to prove that duty burden was not passed on to buyers. Duty burden was deemed passed on as goods were cleared and transferred to a separate unit. Doctrine of unjust enrichment applies, so refund was denied. Impugned order upheld, appeal rejected. (Pronounced on 14-6-2007)

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