2006 (6) TMI 442

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..... Shri S.C. Mohanty, Advocate, for the Respondent. [Order]. - Heard both sides. These four appeals are taken together, as a common issue is involved in all these cases. The appellant Commissioner has filed these appeals against the refunds allowed by the lower appellate authority. The learned J.D.R. appearing for the Department states that the principles of unjust enrichment is applicable....

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.... assessments have been finalised and the extra amounts received towards the duty from the buyers have been returned to them by way of adjustment in the amounts receivable from the buyers. He also refers to the Order of the jurisdictional Superintendent of Central Excise dated 29-5-2000, under which the provisional assessments have been finalised. He further refers to the dismissal of the Civil App....

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.... in the absence of specific statutory provisions. In the said decision, it has also been held that the appellant claiming relief has to show that he has not passed on the burden to the consumer and if such relief is not granted, he would suffer a loss. In the cases under appeal, therefore, the principles of unjust enrichment would very much apply. However, going into the facts of these cases, the ....