2011 (6) TMI 492

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....e Appellant. Shri Z.U. Alvi, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - These two appeals arose by a common order vide O/A Nos. 20-21-CE/BPL/2005, dated 31-3-2005 passed by Commr. (Appeals) of Customs and Central Excise, Bhopal, by which the Commissioner (Appeals) has set aside the orders of the original authority rejecting the refund claims. The Cross Objecti....

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....other appeal No. E/2685/2005, he has held that the transactions, being inter unit transaction, the question of unjust enrichment did not arise. 4. Ld. DR submits that the refund claims are payable in cash to the assessees subject to fulfilling the condition that they have not passed on the burden of excise duty to the consumers. The burden to prove that they have not passed on the duty bur....

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....no actual payment for the goods involved, only book entries are involved and a common balance sheet is prepared. When inter unit transfers are involved and there is no sale is involved, unjust enrichment has to be determined not from the point of view of transaction between the two units, but based on subsequent sale by the recipient unit of the product as such or of sale of the final product manu....