2003 (9) TMI 441

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant. Shri Jagdish Singh, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  The issue raised in this appeal at the instance of the assessee is whether its application for refund of duty paid under protest can be denied on the ground of principle of unjust enrichment. It is not disputed that pursuant to the order passed by the Commissioner of Central Excise (Appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2. The appellant initially made an application for refund of Rs. 44,75,044/- which was later restricted to Rs. 7,77,785/-. The refund claim was rejected by the original authority for the reason that the appellant could not prove by producing any documentary evidence that they had not passed on the duty burden on their customer. On appeal the Commissioner (Appeals) under the order impugne....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. The order passed by the Commissioner (Appeals), dated 8-2-2000 under which the appellant was held entitled to refund would show that the appellant had paid Customs duty of Rs. 2,10,63,731/- under challan, dated 13-8-99 under protest. A copy of the letter, dated 13-8-99 addressed by the appellant to the Deputy Commissioner, Bhavnagar is produced before us. This would also show that they were dep....