9911796707
TMI Blog2003 (9) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Justice K.K. Usha, President]. The issue raised in this appeal at the instance of the assessee is whether its application for refund of duty paid under protest can be denied on the ground of principle of unjust enrichment. It is not disputed that pursuant to the order passed by the Commissioner of Central Excise (Appeals), Ahmedabad, dated 8-2-2000 the appellant is entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of Rs. 44,75,044/- which was later restricted to Rs. 7,77,785/-. The refund claim was rejected by the original authority for the reason that the appellant could not prove by producing any documentary evidence that they had not passed on the duty burden on their customer. On appeal the Commissioner (Appeals) under the order impugned affirmed the above finding. 3. It is true that before the lowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the appellant was held entitled to refund would show that the appellant had paid Customs duty of Rs. 2,10,63,731/- under challan, dated 13-8-99 under protest. A copy of the letter, dated 13-8-99 addressed by the appellant to the Deputy Commissioner, Bhavnagar is produced before us. This would also show that they were depositing the duty under protest. 4. The factual position being as above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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