2005 (7) TMI 223

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....challenge to the impugned Order-in-Appeal, vide which the Commissioner (Appeals) has reversed the Order-in-Original and rejected their refund claim of rupees 2,05,032/- by applying the principle of unjust enrichment. 2. I have heard both the sides and gone through the record. 3. The appellants filed claim for the refund of the above said amount on the ground that under the Prompt Payment Dis....

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....ty amount, the assessee is required to prove that he had not passed on the incidence of duty to the buyers in terms of Section 11B of the Act. But in the instant case, it stands amply proved that incidence of duty for the refund of which the appellants have prayed for, had not been passed on by them to the buyers. They cleared the goods under the duty-paid invoices to their distributors under the ....

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....he invoices but with a view to square their accounts. The case of the appellants stands fully covered by the decisions of the Tribunal - (i) in Alstom Ltd. v. C.C.E., Allahabad, 2004 (168) E.L.T. 511 (T) and (ii) Universal Cylinders Ltd., 2004 (178) E.L.T. 898 (T) wherein, under similar circumstances, the refund was allowed by the Tribunal to the assessee and the principles of unjust enrichment wa....