2004 (9) TMI 426

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....spondent. [Order]. - This appeal has arisen on account of the rejection of the appellant's application for refund of Rs. 89,630/-. This amount was paid on 10-11-2000 vide TR-6 Challan No. 20. The impugned order has rejected the said refund on the ground that the appellant has failed to satisfy the requirement of showing that the duty amount had not been passed on to the buyer of the goods. The ....

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....e Central Excise duty at all and that the finding of the Commissioner that the sale was a composite price is grossly unwarranted. He also emphasized that, since the duty was paid by the appellant subsequent to the sale of the goods, it was clear that no duty of excise had been passed on at the time of sale of the goods. Thus, question of unjust enrichment cannot arise. 3. I have perused the ....