2005 (8) TMI 226

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....The issue involved in this appeal is denial of refund claim. Both the adjudicating authority and the Commissioner (Appeals) have rejected the claim of the assessee on the ground of unjust enrichment. 2. The contention of the assessee is that though the goods were sold initially passing the incidence of duty along with sale price, subsequently credit note of the duty has been issued to the purch....

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....consumer was and whether such consumer has borne the burden of the duty. 6. According to the submissions made by the ld. Counsel for the appellants, they have sold the goods to a Society and later on issued a credit note in respect of the duty, which is sufficient proof for not passing the incidence of duty and the Society in its turn supplied the goods to the victims freely, as such there cann....