1997 (9) TMI 196

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....or the Respondent. [Order]. -  This appeal arises out of and is directed against the Order-in-Appeal dated 24-8-1993 passed by the Collector of Central Excise (Appeals), Allahabad. 2. The appellants have claimed refund of excise duty on the ground that they have paid excess duty without claiming concession in terms of Notification No. 130/83, dated 27-4-1983. 3. The poin....

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....y, they have chosen to file refund claim urging that they are entitled to get refund in terms of the aforesaid notification. On appeal filed by the party, the Collector (Appeals) also observed that the appellants have transacted the subject goods to the buyers at the time of removal during June, 1986 to September, 1986 and the incidence of duty had been passed on to the buyers. 4. Shri Bip....

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....t in terms of Notification No. 130/83 or not, the refund claim is hit by unjust enrichment. There is clear finding by the Collector (Appeals) that incidence of duty had been passed on to the buyers. Furthermore, the decision referred to above by the appellants has not dealt with the issue with reference to the unjust enrichment in terms of Section 11B of the Act. 6. I have carefully consid....