1996 (6) TMI 217

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.... Shri Mewa Singh, SDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - This appeal is directed against the order dated 8-1-1992 passed by the Commissioner of Central Excise (Appeals), Chandigarh. The appellants herein manufacture bars and rods. However, this products were classified by the department as the hoops and flats and the appellants accordingly paid the higher d....

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....Commissioner (Appeals) after so holding went a step further and observed in respect of the refund claim that the appellants have collected the duty from their customers and no evidence has been adduced by them to prove that the same has not been passed on to the customers and on this ground rejected the claim. 2. Shri G.S. Bhangoo, the learned Counsel contended that this was a totally new ....

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....has been produced by the appellants regarding shifting of the burden. It is not on record whether this new ground was put to the appellants at appeal stage. No doubt in 1992 when the order appeal came to be passed the retrospective amendment under Section 11B incorporating the concept of unjust enrichment was in force and the law now stands settled that amended provisions whereof will be applicabl....