2004 (7) TMI 470

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....he Respondent. [Order]. -  In this appeal which has been filed by the appellants against the impugned Order-in-appeal, the issue relates to the applicability of principle of unjust enrichment to their refund claim. 2. The authorities below have allowed the refund but ordered its deposit in the Consumer Welfare Fund by applying the abovesaid principle. 3. None has come pr....

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....sumers. The clearances were made by them to M/s. Hindustan Pencils Ltd. They had no doubt made an attempt to show that they issued a debit notes and ultimately borne the incidence of duty. But the debit notes had been rightly ignored by the authorities below as the same could not prove that incidence of duty has not been passed on. By issuing debit notes they had in fact tried to create an afterth....