2009 (10) TMI 706

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....lant. Shri B.L. Soni, SDR, for the Respondent. ORDER Heard. 2. The appellants challenge the order dated 31st March, 2009 passed by the Commissioner, Jammu, whereby the appellants have been directed to repay the amount, which was stated to have been wrongly refunded to the appellants. It is the contention on behalf of the appellants that the amount, which was sought to be recovered, rel....

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.... been paid under mistaken belief that the product was subjected to the excise duty, the appellants have already recovered the said amount from the customers and the duty burden having been transferred to the customer, the appellants are not entitled to refund of the same as it amounts to unjust enrichment. 4. As regard the point regarding unjust enrichment, the same will have to be decided afte....