2010 (8) TMI 495

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....i B.P. Pareira, JDR, for the Respondent. [Order]. - The appellant has filed the appeal against the order of the Commissioner (Appeals), who denied the refund claim of the appellant on the ground of unjust enrichment. 2. The facts of the case are that the appellants are the manufacturer of machinery parts thereof. They supplied their finished product to M/s. ASB International (P) Ltd.....

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.... High Court in the case of M/s. Adison & Co. v. Commissioner of Central Excise, Madras reported in 2001 (129) E.L.T. 44 (Mad.). Revenue preferred an appeal before the Commissioner (Appeals) against the sanction of refund claim, the Commissioner (Appeals) rejected the refund claim. Aggrieved from the same, the appellant preferred an appeal before this Tribunal. This Tribunal remanded the matter bac....

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....s and filed a refund claim. In fact, no payment has been received from the buyers against the duty part mentioned in the invoice. Moreover, this is the case where the payment has been received by the appellants in advance from their buyers and nothing was payable by the buyers when the invoice were issued. Accordingly, the appellants have not passed any duty incidence on the buyers. Moreover, the ....

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....ancial records produced before the Commissioner (Appeals), it was cleared that the appellant has shown in their financial records that the disputed amount is recoverable from the department. The Commissioner (Appeals) sought to give the details alongwith treatment accorded to duty paid in the books accounts of the company along with extracts of relevant entries duly certified by the Auditors and t....