2000 (12) TMI 566

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....rder]. - The issue involved in this appeal filed by M/s. Rama Steel Rolling Mills is whether the sanction of refund claim to them would amount to unjust enrichment? 2. Shri K.K. Anand, learned Advocate, submitted that the refund claim pertains to the period before the amendment of Central Excise Act by which Section 11B was amended and Sections 12A to 12D were inserted; that accordingly th....

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.... appeal involving the same issue holding that onus was on the claimant to prove that the burden of duty has not been passed on to the customers. The Tribunal has relied upon the decision in the case of Mafatlal Industries Ltd., 1997 (89) E.L.T. 247 (S.C). 3. I have considered the submissions of both the sides. The issue regarding applicability of principle of unjust enrichment in the appella....