2008 (11) TMI 224

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.... Advocate, for the Respondent. [Order (Oral)].- Revenue is aggrieved over the impugned Order No. 171/2008-C.E. dated 30-4-2008 of the Commissioner (Appeals) wherein he had set aside the order of the Original Authority rejecting the refund claim to the tune of Rs. 8,10,074/- on grounds of unjust enrichment. 2. Ms. Sudha Koka, the learned SDR, appeared on behalf of the Revenue and Mr. M.S. Sri....

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....rder. 4.1 The adjudication levy has been paid only after the adjudication order and long after the clearances of the goods. In such circumstances, there cannot be any question of passing the duty burden on the buyers. This has been held in the following decisions:- (i) Gujarat State Fertilizers & Chem. Ltd. v. CCE, Vadodara - 2005 (186) E.L.T. 607 (Tri.-Mumbai) (ii) CCE, Visakhapatnam v. ....