2006 (1) TMI 297

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.... Das, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appeal is directed against the denial of refund claim of about Rs. 1.3 lakhs, on the ground of unjust enrichment. Commissioner (Appeals) has noted in the order that the duty liability has been passed on by the appellant in the invoice issued at the time of sale to buyer and therefore, the amount is not refundable. ....

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....ficates issued by the recipients of the LPG have also been produced confirming payment at the reduced rates. 3. We have perused the record and heard both sides. The mere issue of an invoice does not amount to passing on of the duty liability. Passing on takes place only upon payment of duty as shown in the sale document by the recipient of the goods. In the present case, parties are having....