2005 (10) TMI 327

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.... Appellant. Shri K. Krishnamurthy, Consultant, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The Revenue has aggrieved with the Commissioner (Appeals)'s order No. 132/2003-C.E., dated 12-3-2003 by which he has accepted the appeal of the assessee seeking refund amount on the duty paid on the physician's samples of P & P Medicines. The duty had been paid under protest a....

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.... Apex Court judgment rendered in the case of Sinkhai Synthetics and Chemicals P. Ltd. v. CC, Aurangabad - 2002 (143) E.L.T. 17. The Apex Court has held that when the duty has been paid under protest, the refund is not hit by the bar of unjust enrichment. Furthermore, we notice that the appellants have borne the incidence of duty by supplying the free samples to the physicians. They have not collec....