9911796707
TMI Blog2003 (8) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : V.K. Agrawal, Member (T)]. In this appeal filed by M/s. National Winder, the issue involved is whether the bar of unjust enrichment is applicable to the refund of the Central Excise duty claimed by them. 2. We heard Shri B.L. Narasimhan, learned Advocate for the appellant and Shri V. Valte, learned Senior Departmental Representative, for the Revenue. The learned Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of purchase even where the duty had been paid by the manufacturer under protest. The learned Advocate, further, submitted that on Appeal filed by the appellants, the Supreme Court has held in the decision reported in 2003 (154) E.L.T. 350 (S.C.) = 2003 (56) RLT 607 (SC) that there is no rule or provision by which protest can be lodged by a purchaser. The wording of the proviso [to Section 11B(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Senior Departmental Representative, we observe that the Assistant Commissioner has rejected the refund claim as time-barred and did not go into the aspect of unjust enrichment. Similarly the Commissioner (Appeals) has also not considered the refund claim from this angle as to whether incidence of duty has been passed on by the appellants to any other person. While remitting the matter b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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