TMI Blog2015 (10) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... levant for the Tribunal and equally for us as to what the Assessee terms this amount in his Books of Account. Even if it is shown on the 'expense side' that does not mean that the presumption that the burden has been passed to the consumer can be raised. - principle in this decision is the same which is to be found and applied by this Court in the case of Suvidhe Ltd. v/s Union of India, reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms,Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai. 2. By the said order, the Revenue's Appeal has been dismissed. The Revenue was in appeal against the order of the Commissioner (Appeals). He held that the request of the Assessee / Respondent for refund is not hit by the bar of unjust enrichment. That bar or that principle will have no application since the Assessee h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant for the Tribunal and equally for us as to what the Assessee terms this amount in his Books of Account. Even if it is shown on the 'expense side' that does not mean that the presumption that the burden has been passed to the consumer can be raised. 5. Repeatedly the Hon'ble Supreme Court has clarified that section 11B, which deals with the claims of refund of duty, will not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition against this judgment of this Court was dismissed by the Hon'ble Supreme Court of India on 7th August 1996. 8. It is this very principle which has enabled the Tribunal to conclude that the Revenue cannot invoke the plea or principle of unjust enrichment to the undisputed facts and circumstances of the present case. 9. Such a conclusion recorded in paragraph 5 of the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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