2007 (6) TMI 136 - AT - Central Excise

Refund Assessee pleaded that goods were transferred to their own unit so incidence of duty has not been transferred Above plea is not acceptable as the units are different entities separately registered so doctrine of Unjust Enrichment is applicable

Summary

The claim for refund of Rs. 2,30,560 filed by the appellants was rejected as they failed to prove that duty burden was not passed on to buyers. Duty burden was deemed passed on as goods were cleared and transferred to a separate unit. Doctrine of unjust enrichment applies, so refund was denied. Impugned order upheld, appeal rejected. (Pronounced on 14-6-2007)