Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2005 (6) TMI 396

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The appellants claim for refund of duty of Rs. 16,18,080/- covering the period 16-9-1985 to 31-12-87 and Rs. 36,91,313/- for the period 1-1-88 to 15-9-88 filed on 19-9-88 and 30-1-89 respectively have been rejected on the ground that the bar of unjust enrichment operates against them as they have passed on the duty burden .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nion of India [1997 (89) E.L.T. 247 (S.C.) [para 99 of the judgment which has upheld its decision in UOI v. Jain Spinners Limited - 1992 (61) E.L.T. 321 (S.C.)] is squarely applicable and the appellants are therefore, required to cross the hurdle of unjust enrichment. There is no dispute that the duty burden has been passed on to their customers. Therefore, the refund amount has been correctly cre .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates