2004 (2) TMI 431

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..... Respondent. [Order]. Heard both sides. The appellants have been sanctioned refund of extra duty of Rs. 90,341/- but the same has been credited to the Consumer Welfare Fund. The appellants contend that since the valuation of the impugned goods is done under Section 4A on the basis of retail sale price inclusive of all taxes, freight, etc., the provision of unjust enrichment has no applica .....

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..... upra) is not applicable to the instant case. Moreover, I find that the related invoices show 16% of duty which is included in the price charged to the customers whereas the appellants were required to pay only 9.6% duty. Since 16% of duty has been included in the price charged to the customers, I am of the view that the lower authorities are correct in holding that the incidence of full duty has b .....

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