2004 (11) TMI 458

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....ar, JDR, for the Respondent. [Order]. - In this appeal, the controversy relates to the refund claim of Rs. 13,321/-, which has been filed by the appellants. The claim has been rejected by applying the principle of unjust enrichment as the appellants have failed to prove that the incidence of duty has not been passed on by them to the ultimate customers. 2. The contention raised by the lea....

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....ver, lastly contended that an opportunity should be afforded to the appellants to prove that they had not passed on the incidence of duty to the customers as the authorities below did not afford them any such opportunity. This prayer of the learned counsel, however, deserves to be accepted, in the interest of justice. The appellants deserve to be given a chance for adducing evidence regarding the ....