2002 (1) TMI 244

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....use notice dt. 19-2-85 for recovery of set-off of duty on the ground that the requisite procedure under Notfn. No. 201/79 was not followed by them. The said show cause notice was adjudicated upon by the Commissioner of Central Excise, Patna, who dropped the demand for the period beyond five years, but confirmed the same for the balance period, vide his order-in-original dt. 31-12-87. Thereafter th....

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....The Asst. Commissioner vide his impugned order rejected the claim by observing that the appellants have not been able to satisfy that the duty incidence has not been passed on to the consumer. Appeal against the above order did not succeed before Commissioner (Appeals). Hence the present appeal. 3. Dr. Samir Chakraborty, ld. Adv. appearing for the appellant submits that the said duty was deposi....

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....ision in the case of CCE, BBSR v. Orient Paper Mills - 1994 (73) E.L.T. 648 (T) = 1994 (4) RLT 502 (CEGAT-ERB) holding that in case of refund of credit of duty paid on the inputs used in the manufacture of the final product, the same is not to be denied on the ground of unjust enrichment. He also draws my attention to the Tribunal's decision reported in 2002 (139) E.L.T. 125 (Tribunal) = 2001 (46)....