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2006 (1) TMI 301
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....nt. [Order]. - The instant appeal is directed against the Order No. KOL/CUS/156/CKP/2004, dated 31-5-2004 passed by the Commissioner (Appeals), Kolkata. The issue in this appeal is applicability of the principle of unjust enrichment in respect of the refund claim filed by the appellant company. The facts of the case are that the appellant company is a public sector undertaking of Gover....
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....ected the appeal of the appellant company and upheld the Order of the lower authority. 2. Heard Shri P.K. Das, learned Advocate for the appellant company. He reiterates the grounds taken in the appeal. He has submitted a Certificate of the Manager of the appellant company as also a Certificate of the Chartered Accountant. He further submits that the Chartered Accountant has certified that ....
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....in the case of Union of India v. Solar Pesticide Pvt. Ltd. reported in 2000 (116) E.L.T. 401 (S.C.) that principle of unjust enrichment applies to cases of captive consumption also. 4. I have heard both sides. I find that the Commissioner of Customs (Appeals) has elaborately discussed the 'Unjust Enrichment' issue. Para 4 of the Order passed by the Commissioner (Appeals) is reproduced belo....
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....buyer of such goods. Admittedly, the appellant could not produce any evidence and hence, there is no rebuttal against the presumption under Section 28D of the Act that the full incidence of duty under claim had been passed on to the buyers of goods, directly or indirectly. Following the ratio of above-mentioned decisions, it is held that the refund claim of the appellant is clearly barred by the p....