1997 (11) TMI 313

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....ao, DR, for the Respondents. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to rejection of the appellants' refund claim on ground of unjust enrichment. The appellants manufacture prestressed concrete poles and they were called upon to pay duty in respect of these poles of which was passed on by them to the Electricity Board. The appellants had recovered the dut....

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....nrichment would not apply as the poles were embedded on the ground and were not sold to the customers. 3. Shri Rama Rao, learned DR for the department adopted the reasoning in the impugned order. 4. We have considered the pleas made by both the sides. We observe that the issue before us is regarding eligibility of the appellants to receive the refund amount as claimed by them. The ....