1999 (4) TMI 537

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..... [Order per : P.C. Jain, Vice President]. Briefly stated relevant facts for disposal of this appeal are as follows :- 1.1. The respondents herein filed two refund claims for the periods 6-4-1982 to 18-8-1983 and 19-8-1983 to 31-3-1986. After the pronouncement of High Court s order on the respondents Writ Petition, the two refund claims were sanctioned and paid by the Assistant Collector on .....

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..... order that the Revenue has filed appeal before the Tribunal. 3. It has been contended by the Revenue that the refund claim was not liable to be paid to the appellants because the burden of duty on excisable goods had been passed on to their customers and consequently in view of the general provisions of unjust enrichment as well as the provisions of Section 11B incorporating the concept of unju .....

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..... cerned, it is already a closed matter. 5. We have carefully considered the pleas advanced by both the sides. We agree with the submission of the learned Advocate, Shri K.K. Anand for the respondents. The question of unjust enrichment can only be applied in respect of refund claim under Section 11B and not in receipt of demand of duty under Section 11A. Consequently, the Revenue s appeal has no .....

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