2012 (12) TMI 355

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....mpugned extra duty paid by them on the ground of unjust enrichment. The Ld. Counsel argues that the principles of unjust enrichment has been wrongly applied as the price of the product remains the same, the extra duty amount has been booked under the expenditure column, the invoices for finished goods do not show any extra duty amount recovered from the purchasers, and the appellants have produced....

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....e Balance Sheet of the appellants. He, therefore, supports the impugned order.   5. After hearing both sides, I find that the fact of price of the output remaining the same by itself does not show that the appellants have not passed the extra duty burden on to the customers. Moreover, the Certificate from the Chartered Accountant submitted by the appellants merely states that the extra duty ....