2009 (3) TMI 160

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.... Shri L.B. Yadav, SDR, for the Respondent. [Order per : P.K. Das, Member (J)]: - Common issue is involved in these appeals and, therefore, all are being taken up together for disposal. 2. None appears on behalf of the appellant. The appellant vide letter dated 9-2-2009 requested to decide the appeal on merits in their absence. 3. Heard the ld. DR on behalf of the Revenue and perused th....

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....y Board's Circular dated 29-1-2009, it is clarified that no tax is leviable on them. We have noticed that the refund was also rejected on the ground of unjust enrichment as the appellant failed to produce any evidence that the incidence of duty has not been passed on to any other person. In the written submissions, it is contended by the appellant that the amount was paid by them and it was not re....