9911796707
TMI Blog1997 (9) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... out of and is directed against the Order-in-Appeal dated 24-8-1993 passed by the Collector of Central Excise (Appeals), Allahabad. 2. The appellants have claimed refund of excise duty on the ground that they have paid excess duty without claiming concession in terms of Notification No. 130/83, dated 27-4-1983. 3. The point to be considered in this case is whether the amount of duty paid in ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o get refund in terms of the aforesaid notification. On appeal filed by the party, the Collector (Appeals) also observed that the appellants have transacted the subject goods to the buyers at the time of removal during June, 1986 to September, 1986 and the incidence of duty had been passed on to the buyers. 4. Shri Bipin Garg, learned Advocate, appearing for the appellants submitted that authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chment. There is clear finding by the Collector (Appeals) that incidence of duty had been passed on to the buyers. Furthermore, the decision referred to above by the appellants has not dealt with the issue with reference to the unjust enrichment in terms of Section 11B of the Act. 6. I have carefully considered the submissions made by both sides. The authorities below have not examined the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs on these two issues, I am of the view that these issues require consideration. Accordingly, I am remanding the matter to the concerned Assistant Commissioner to give clear finding whether the appellants are entitled to refund or not in terms of Notification No. 130/83 and no arrival of the conclusion, if answer is positive, he may examine the issue with reference to the unjust enrichment follo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
