2005 (2) TMI 739

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....e Appellant. Smt. N.L. Butalia, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. Appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the refund claim filed by the appellants was rejected on the ground of unjust enrichment. 3. The brief facts of the case are that the appellants filed refun....

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....oices where duty element has been separately mentioned and there was no evidence that that duty element mentioned in the invoices was not recovered by the appellants from their customers and in some cases, consolidated price was mentioned. Revenue has also relied upon the decision in the case of CCE, Mumbai-II v. Allied Photographics India Ltd. - 2004 (166) E.L.T. 3 (S.C.). 5. We find that i....