2008 (1) TMI 139 - AT - Central Excise

Refund of pre-deposit made during the pendency of the appeal - whether the bar of unjust enrichment is attracted - bar of unjust enrichment is not attracted to pre-deposit made during the pendency of appeal since pre-deposit amount is not payment of duty - burden of showing that the incidence of duty has not been passed on to customer has been discharged by the assessee - assessees are entitled to refund - uphold the impugned order and reject the appeal.

Summary

The appeal dealt with the issue of unjust enrichment in a refund case. The Tribunal upheld that unjust enrichment does not apply to pre-deposits made during appeal pendency. The assessees were entitled to refund as per the Commissioner's order. The appeal was rejected.