TMI Blog2002 (1) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... al filed by the Revenue. 2. The issue relates to Unjust Enrichment . The Department has come in appeal on the ground that Purchase Order was inclusive of excise duty and hence it could not be treated as not collected from the customer and if the refund is sanctioned it would lead to Unjust Enrichment of refund sanctioned in as much as the duty incidence has not been borne by the manufacturer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring also reveals the fact that the price was only Rs. 15,635/- and therefore, they had to pay a duty of Rs. 327/- whereas they have paid an amount in excess by 3,164/-, thus totaling Rs. 3,491/-. This excess amount of Rs. 3,164/- has in fact been borne by the manufacturers themselves. The appellants are therefore due to get refund. The Assistant Commissioner has not doubt sanctioned refund, but a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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