TMI Blog2012 (11) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that:- It is a case of refund of deposit of duty and not a refund of duty therefore the principle of unjust enrichment which is applicable to refund of duty is not applicable in this case - unjust enrichment is not applicable where amount deposited under protest – In favor of assessee - E/318/2011 - A-334/KOL/2011 - Dated:- 28-10-2011 - Shri S.K. Gaule, J. REPRESENTED BY : Shri S. Mishr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so upheld the lower adjudicating authority s order and set aside the appeal filed by the Revenue. Hence the appeal. 4. The contention of Revenue is that the respondent could not discharge the burden that the incidence of the duty has been passed on to their customers, therefore the Commissioner (Appeal) has erred in allowing the refund claim. In support of their contention they have relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmission and perused records. Undisputedly the respondent deposited the amount at the investigation stage and the proceeding initiated against them were dropped by ld. Commissioner (Appeals) vide his order dated 9-2-2011. It is a case of refund of deposit of duty and not a refund of duty therefore the principle of unjust enrichment which is applicable to refund of duty is not applicable in this ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that unjust enrichment is not applicable where amount deposited under protest. It is not in dispute that the deposit in the instant case was made under protest and Department has not been able to bring out anything contrary. In view of the above, I do not find any reason to interfere with the concurrent findings of the lower authorities. The Department s appeal, which is devoid of merit is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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