2002 (1) TMI 452

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....ndaram, Advocate, for the Respondent. [Order]. -  This is an appeal filed by the Revenue. 2. The issue relates to 'Unjust Enrichment'. The Department has come in appeal on the ground that Purchase Order was inclusive of excise duty and hence it could not be treated as not collected from the customer and if the refund is sanctioned it would lead to 'Unjust Enrichment' of refund s....

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....rne by them. A perusal of the invoice submitted by the appellant at the time of hearing also reveals the fact that the price was only Rs. 15,635/- and therefore, they had to pay a duty of Rs. 327/- whereas they have paid an amount in excess by 3,164/-, thus totaling Rs. 3,491/-. This excess amount of Rs. 3,164/- has in fact been borne by the manufacturers themselves. The appellants are therefore d....