2004 (12) TMI 8

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....refund on the ground of unjust enrichment has given the reasons for rejection in para 17. The adjudicating authority has applied the ratio of the decisions in the cases of Sangam Processors (Bhilwara) Ltd. v. CCE and CCE v. Addison & Co. reported in 1997 (93) E.L.T. 429 (T) = 1997 (70) ECR 722 (T). In the Sangam Processors (Bhilwara) v. CCE reported in 1994 (71) E.L.T. 989 (Tri.) which was later o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... continue to remain eligible to refund if available in terms of Section 11B. The scheme of Section 11B is so devised that if the duty burden has been passed on by the assessee then the buyer of the goods may be eligible for the claim of refund. He (customer) has also to establish that duty burden has not been passed to any other person. This provision in law has been made to ensure that the refund....