2004 (8) TMI 192

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....r (J)]. - Heard both sides. 2. The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals) whereby the refund claim was rejected on the principles of unjust enrichment. 3. The appellant filed refund claim in pursuance to the orders passed by the Hon'ble Supreme Court. The claim was rejected on the ground that the appellant failed to prove that burden of duty ....