1997 (2) TMI 325

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....e Respondent. [Order per : Justice U.L. Bhat, President]. -  Order-in-Appeal No. 50/91, dated 4-3-1991 setting aside the Order-in-Original dated 11-5-1990 passed by the Assistant Collector of Customs, Bangalore is challenged by the Department. 2. Respondent, engaged in the manufacture of watches, imported a consignment of watch components and presented Bill of Entry dated 11-5-1....

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....t of duty cannot be passed on to the customers. It may be noted that all the imported components had been captively consumed by the respondent in the manufacture of watches. 3. Meanwhile, the respondent filed refund claims which were dismissed originally by the Assistant Collector on the ground of unjust enrichment and the order was confirmed by the Collector (Appeals) and this order was s....