2011 (10) TMI 414

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....nbsp; Per : S.S. Kang Heard  the learned Additional Commissioner (A.R.). None appeared on behalf of the respondents in spite of notice. On the last date of hearing also the respondents were not represented. 2. The Registry is directed to list the stay application which was filed in the year 2003 along with appeal as the issue is now settled by the decision of Hon'ble Supreme Court. T....

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.... in 2004 (166) E.L.T. 3 (S.C.). 5. We find that the refund claim are subject to the principle of unjust enrichment and as per the provisions of Central Excise Act, onus is assessee to show that burden of duty has not been passed on. The Commissioner (Appeals) in the impugned order held as under:- "I also agree with the submission of the Appellants that as the higher duty collected by them wa....