2009 (11) TMI 387

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..... heir customers/buyers. Held that- unjust enrichment not arise where lower authority collected from buyer, squarely attracted. Invoice issued from depot before actual date of clearance from factory not sufficient to hold unjust enrichment. Findings absent that factory gate invoices of lower value than value shown in invoices for sale from depot. Refund allowed. Order crediting amount to consumer we .....

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..... were sold from the depot. In this factual background, the decision of the Tribunal in CCE, Visakhapatnam v. Andhra Pradesh Paper Mills Ltd. [2006 (198) E.L.T. 237] holding that question of unjust enrichment does not arise since lower duty was collected from the buyer is squarely attracted. The fact that the invoices did not show the excise duty element separately is not a ground to hold that the .....

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