2005 (8) TMI 464

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..... pellant) is for stay of operation of the impugned order. I reject it, as I am taking up the appeal itself for hearing and disposal. 2.The respondents purchased an old crane from M/s. Indian Oil Corporation Ltd. under invoice No. 205, dated 21-5-2001. An amount of Rs. 1,96,458/- which was shown as duty (at the rate of 16% of the transaction value) in the invoice was paid by the respondents to M/ .....

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..... been hit by the bar of unjust enrichment as the burden of duty had already been passed on to others (respondents). The immediate question is whether the respondents were eligible for refund. If the seller is eligible for refund, the buyer will also be, as per Section 11B of the Central Excise Act. The conclusion reached by the Commissioner (Appeals) to the effect is correct. I am in full agreement .....

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