2008 (4) TMI 256

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....e Respondent. [Order] - Common issue is involved in these appeals and therefore, all appeals are being taken up together for disposal. 2. Heard the learned DR on behalf of the Revenue. None appeared on behalf of the Respondents in spite of issue of notices. 3. The Adjudicating Authority rejected the refund claims as the amount of duty had been passed on to their buyers and directed to cre....

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....dents and it is not hit by bar of unjust enrichment, since the incidence of duty was not passed on to the buyers. 5. The learned DR on behalf of the Revenue submits that the Commissioner (Appeals) passed the order without considering the decision of the Tribunal in the case of Sangam Processors v. CCE reported in 1994 (71) E.L.T. 989 (T) which was upheld by the Hon'ble Supreme Court. He further....

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....the impugned period from 1-7-03 to 29-2-04. However, it is not in dispute that the contract was renewed for this period for supply Rs. 13,282/- PMT and that the appellants have paid back the excess amount and excess duty to M/s. CIL. Hence the impugned order passed by the lower appellate authority allowing the refund to the appellants appears to be in order and is also in conformity with the prece....