TMI Blog2002 (4) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... he duty incidence have been passed on to the buyers, by them. 2. The appellants are engaged in the manufacture of blended yarn out of non-cellulosic synthetic waste (in short NCSW). The dispute arose about the classification of the yarn as the Revenue wanted the classification under chapter heading 5506 which prescribed the higher rate of duty, while the appellants contended that the yarn was classifiable under chapter heading 5505 of the CETA. This dispute was finally settled in favour of the appellants by the Tribunal. The appellants had sought refund of the disputed amount which relates to the higher amount of duty paid by them at the insistence of the Revenue. They filed 5 refund claims as duty on higher rate was paid by them under pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the record. 6. So far as the entitlement of the appellants to the refund of the disputed amount which they earlier paid under protest, on account of payment of duty at a higher rate on the yarn at the insistence of the Revenue is concerned, the same remains undisputed. They had not been paid this amount only on the ground that they had passed on the incidence of duty to the customers and as such, Doctrine of unjust enrichment was attracted in their case. But the record shows that the appellants have produced all the balance sheets which are page 92 onwards of the paper book, wherein the disputed amount has been shown as claim receivable. Even in their Profit and Loss account and annual report, copies of which had also been produced o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Apex Court had approved the view of the Tribunal in CCE, Chandigarh v. Metro Tyres Ltd (supra), as reported in 1997 (94) E.L.T. A51. Therefore, we are unable to uphold the impugned order of the Commissioner (Appeals) who had affirmed the order-in-original of the A.C., for crediting the sanctioned refund amount, to the Consumer Welfare Fund, instead of paying the same to the appellants. The appellants are entitled to receive this amount for having not passed on the incidence of duty to the customers, in the light of the discussions made above. 8. Consequently, the impugned order of the Commissioner (Appeals) is set aside. The sanctioned refund amount of the disputed amount, as detailed in the impugned order itself, is ordered to be releas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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