2008 (4) TMI 179

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.... Advocate, for the Appellant. Shri P.K. Katiyar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The authorities below have rejected the claims filed by the appellants for refund of duty on the ground of unjust enrichment. 2. Although the learned Counsel for the appellants submits that the bar of unjust enrichment is not attracted in the present case for the r....

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....ine. 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 petitioner/appellant to show that he has paid the amount for which relief is sought, he has not passed on the burden on consumers and if such relief is not granted, he would suffer loss." 3. The learned Counsel for the ....