2002 (6) TMI 370

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..... dents were not present. I have heard Shri A.K. Jain, learned DR for the Revenue. 2.  The assessees had filed a refund claim of the duty paid on card cans on the ground that no duty was leviable. Show cause notice was issued alleging that the applications were barred by limitation and also that the claim was not substantiated by proper document. The principle of unjust enrichment was also inv .....

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..... ed the character of the payment as "deposit" from that of "duty". It is clear that what was paid by the assessees was duty which had been passed on by them to their buyers inasmuch as no contest of this allegation has been made by the assessees. The order of the Commissioner (Appeals) is patently bad in law and does not survive. 4. The appeal by the Revenue is allowed.
Case laws, Decisio .....

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