2009 (11) TMI 387

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....al, JDR, for the Respondent. [Order]. - I have heard both sides on the appeal against the order of the Commissioner (Appeals) upholding the crediting of the amount of refund claimed by the assessees to the Consumer Welfare Fund on the ground that they had not established non-passing of the incidence of duty to their customers/buyers. There is no dispute that the price at which the goods were cl....

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....nt that the commercial invoices should show the break-up of value. The fact that some of the invoices issued from the depot were issued much before the actual date of the clearance from the factory is not sufficient to hold that unjust enrichment bar will operate against the appellants in the absence of any finding that the factory gate invoices were for a lower value than the value shown in the i....