2009 (4) TMI 65

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....arveen Chandel, Advocate, for the respondent. [Order per Deepak Gupta, J (oral)]. - This Excise Reference has been admitted on the following question of law:- "1. Whether party is entitled for exemption under Notification No.1/93-CE dated 28.2.1993 and consequential refund of excise duty when they had not claimed exemption under Notification No.1/93-CE dated 28.2.1993 in their classification....

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....he manufacturer filed a claim, claiming that it is entitled to benefit of this notification and therefore, a portion of the excise duty paid may be refunded. This claim of the manufacturer was opposed by the department and one of the grounds was that this would amount to undue enrichment of the manufacturer. The authorities upto the level of Commissioner (Appeals) upheld the stand of the departmen....

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....d get its goods cleared. Obviously, after clearance the goods must have gone to the distributors, wholesalers and retailers and ultimately to the customers. It is not possible to now identify each individual customer. The manufacturer has obviously recovered the full excise duty paid by it from the customers and any order of refund would amount to unjust enrichment of the manufacturer. It is....