TMI Blog2009 (11) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... E/2865/2007-SM - 1431/2009-SM(BR)(PB) - Dated:- 10-11-2009 - Shri M. Veeraiyan, J. Shri Harbans Singh Giani, Consultant, for the Appellant. Shri S.N. Srivastava, SDR, for the Respondent. ORDER This is an appeal against the order of the Commissioner (Appeals) No. 308/CE/REV/CHD/07 dated 14-8-2007 by which the order of the original authority dated 1-5-06 sanctioning a refund of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances, the burden of excise duty, according to the appellant, has not been passed on to the buyers. They claimed the refund which was sanctioned by the original authority. On appeal by the Department, the Commissioner (Appeals) has set aside the order of the original authority. 4. Learned Consultant for the appellants submits that though they paid duty at the time of clearance and that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001 (129) E.L.T. 44 (Mad.) wherein the passing of the burden to buyer has been held not to include ultimate consumer. Learned Consultant also relies on the decision of the Tribunal in the case of C.C.E., Madurai v. N.V.K. Mohd. Sultan Rowther Sons reported in 2008 (223) E.L.T. 276 (Tri.-Chennai) wherein it has been held that unjust enrichment would not apply to a case of goods which have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excisable goods. It is also not in dispute that the same are exempted by Notification No. 30/2004-C.E., dated 9-7-04. However, the dispute is whether the duty burden has been passed on by the appellant to their buyers. It is not in dispute that the appellant paid duty at the time of clearance of the goods and issued invoices to their buyers indicating the duty element. Mere objection by the buyers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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