2005 (4) TMI 218

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....-in-appeal, has been disputed by the appellants vide which the Commissioner (Appeals) has rejected their claim for the refund of the pre-deposited amount by applying the principle of unjust enrichment. 2. I have heard both sides and gone through the record. From the record, it is evident that the appellants were initially denied the Modvat credit on the inputs on the ground that the invoices di....

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....e order dated 30-11-2000, but the Commissioner (Appeals) has reversed that order on the ground that the appellants have failed to prove for having not passed on the incidence of duty to the ultimate consumer. He has thus applied the principle of unjust enrichment. But it appears that the learned Commissioner (Appeals) has not examined the facts of the case at all. He has demonstrated the total ign....