2001 (10) TMI 982

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....run, SDR, for the Respondent. [Order]. - These appeals are against the order of the Commissioner (Appeals) who confirmed the order of the Asst. Commissioner rejecting refund claim filed. The Commissioner vide impugned order came to a conclusion that the appellant did not conclusively establish that the duty burden has not been passed on to the ultimate consumer and that the appellant themsel....

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....authorities have come to a conclusion that the refund claim is eligible but it is hit by unjust enrichment by coming to a finding that the appellant have not been able to conclusively prove that the duty burden was not passed on to the ultimate customer. I find that Section 11B(2), very clearly prescribe that once the Asst. Commissioner is satisfied that the whole or any part of the duty of excise....