2004 (1) TMI 113

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....]. - Heard both sides. 2. Revenue filed this appeal against the order-in-appeal wherein the Commissioner (Appeals) held that principle of unjust enrichment is not applicable in respect of the refund claim of the respondents. 3. The brief facts of the case are that the appellants are engaged in the processing of M.M. Fabric with the aid of hot air stenter. The annual capacity of production of....

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....n respect of the duty paid under protest. The Adjudicating Authority allowed the refund but directed the amount to be deposited in the Consumer Welfare Fund on the ground that the respondents have not produced the proof that the burden of duty has been borne by them. On appeal filed by the respondents, the Commissioner (Appeals) set aside the Adjudication order and allowed the refund. 5. The co....