2014 (10) TMI 634

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....GEMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein the refund claim sanctioned by the adjudicating authority was set aside by the learned Commissioner (Appeals) on the ground that the appellant has failed to pass the bar of unjust enrichment. 2. Heard both sides. 3. Brief facts of the case are that the appellant is a job worker and was undertaking the proce....

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....nctioned the refund claim holding that as duty has been paid on persuasion of the department and as held by the Hon'ble High Court in the appellant's own case that the activity of manufacture of printing paste does not amounts to manufacture, duty is not leviable. The Revenue preferred an appeal against the said order before the learned Commissioner (Appeals) who in turn held that as the a....

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....struction method and the same has not been recovered from the principal manufacturer as job charges before and after levy of duty remained same. In these circumstances, he prays that although they have proved the duty incidence has not been passed on the buyers, bar of unjust enrichment is not applicable to the facts of the case. Therefore, the impugned order is required to be set aside. 5. On th....