TMI Blog2017 (11) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... enrichment will be applicable in those cases where the incidence of excise duty involved has been passed on to some other person - In the present case, it is obvious that the Ministry of Defence cannot pass on the incidence of duty to any other agency. Consequently, the refund will be payable in cash - appeal allowed - decided in favor of appellant. - E/1213, 1323 & 1438/2007 - Final Order Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared under AR-3A by the suppliers of the parts were not received by the appellant. The duty involved in such cases was paid by the appellant. The appellant also challenged the orders confirming the duty involved on short received goods before the first appellate authority and succeeded in the proceedings. Consequently, the refund claims were filed for the duty originally paid for the goods shor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stry of Defence for their own use. Since the duty involved has not been recovered, the refund is not hit by doctrine of unjust enrichment. 5. Ld. DR reiterates the impugned orders. 6. It has not been disputed that the refund claims by the appellant are admissible to them on merits. However, in the impugned orders, the view has been taken that appellant has failed to establish that the incide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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