1999 (4) TMI 537

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....K.K. Anand, Advocate, for the Respondent. [Order per : P.C. Jain, Vice President]. -  Briefly stated relevant facts for disposal of this appeal are as follows :- 1.1. The respondents herein filed two refund claims for the periods 6-4-1982 to 18-8-1983 and 19-8-1983 to 31-3-1986. After the pronouncement of High Court's order on the respondents Writ Petition, the two refund claims....

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....erms of the High Court's interim order. 2.  It is against the said order that the Revenue has filed appeal before the Tribunal. 3. It has been contended by the Revenue that the refund claim was not liable to be paid to the appellants because the burden of duty on excisable goods had been passed on to their customers and consequently in view of the general provisions of unjust enric....