TaxTMI 
TaxTMI 
2007 (9) TMI 176
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..../Comr(A), dt.17.10.06. 2. Heard both sides. 3. The relevant facts are as follows. (a) The appellant manufactures medicaments for M/s Torrent Pharmaceuticals on loan licence basis; they received the raw materials and manufactured as per specification on job work basis and supplied the finished product to M/s Torrent Pharmaceuticals; they received the job char....
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....plying the physician samples paid duty and they not only collected the job charges and also the duty amounts from M/s Torrent Pharmaceuticals and therefore they have passed on the burden of duty to M/s Torrent Pharmaceuticals and their claim is hit by bar of unjust enrichment. (d) The appellant's appeal against the order of the Commissioner( Appeals). 4.1 The Ld. Advocate submits that no show c....
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....e of unjust enrichment does not apply. 5. The ld SDR reiterates the findings of the Commissioner (Appeals). 6.1 I have carefully considered the submission by both sides. The bar of unjust enrichment has to be cleared by any person who has claimed the refund. In this case, the appellant had paid the duty which was claimed by them as refund. It is not disputed that the duty has been c....
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....ssion may be valid. Ld SDR submits that he is not in a position to confirm as to whether such a show cause notice has been issued or not. If it has been issued, then it has to be decided according to law. This is not directly relevant to decide this proceeding. 7. The appeal is rejected. (Dictated & Pronounced in Court) &n....