2005 (4) TMI 225

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....td. the issue involved is whether bar of Unjust Enrichment applies to the refund of duty sought by them. 2. Shri K.K. Anand, learned Advocate, submitted that the Appellants process man-made fabrics; that they receive grey unprocessed fabric from suppliers; that in terms of Notification No. 7/2001-C.E. (N.T.) dated 1-3-2001 they get deemed Cenvat Credit in respect of declared inputs used in the ....

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....ppellants thereafter filed a refund claim of refund of duty of Rs. 61,146/- as the said amount had not been realized from their customers; that the refund claim has been rejected on the ground that the duty liability was passed on to the customers and subsequent credit notes issued to the customers does not make the bar of unjust enrichment inapplicable. The learned Advocate further submitted that....

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.... 3. Countering the arguments Shri P.M. Rao, learned D.R. reiterated the findings as contained in the impugned Order and emphasized the fact that the Appellants have not produced any proof that their customers in turn had not passed on the incidence of duty, now sought to be claimed as refund, to their customers. 4. I have considered the submissions of both the sides. There is substantial force....