2006 (9) TMI 70

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....amount of Rs. 58,172/- as refund of excess anti-dumping duty paid by the assessee holding that there has not been any unjust enrichment as the imported goods in question were consumed in the manufacturing of the final product and the prices of final product before and after such imports remained unchanged. In pursuance of the said order the amount was refunded to the appellants. Thereafter there w....

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....tive recognition of this doctrine. That, however, does not mean that in absence of statutory provision, a person can claim or retain undue benefit. Before claiming a relief of refund, it is necessary for the petition/appellant to show that he has paid the amount for which relief is sought, he has not passed on the burden of duty to its customers." 3. The learned Counsel for the appellants submi....

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....lenge would arise. 5. The learned Counsel for the appellants further place reliance in support of his contention latest decision of this Tribunal in the case CCE, Ahmedabad v. Hindalco Industries Ltd. - 2006 (199) E.L.T. 481 (Tri.-Mum.) which in turn followed the decision of the Supreme Court decision in the case of Commissioner v. Allied Photographics India Ltd. - 2004 (166) E.L.T. 3 (S.C.) wh....