2005 (8) TMI 543

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..... he Respondent. [Order]. - Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the refund was allowed to the respondents by saying that burden of duties has not been passed customers. 2. Brief facts of the case are that the respondent's refund claim for the period 7/2001 to 3/2002 on the ground that they have passed various discounts to their .....

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..... Revenue filed the present appeal challenging the impugned order passed by the Commissioner (Appeals) only on the ground that principles of unjust enrichment are applicable. As the finding of the Commissioner (Appeals) that principles of unjust enrichment are not applicable as upheld by the Tribunal against the same refund vide order dated 30-1-2004. Therefore, the present appeal has no merit, henc .....

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