2005 (10) TMI 327

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..... Respondent. [Order per : S.L. Peeran, Member (J)]. The Revenue has aggrieved with the Commissioner (Appeals) s order No. 132/2003-C.E., dated 12-3-2003 by which he has accepted the appeal of the assessee seeking refund amount on the duty paid on the physician s samples of P P Medicines. The duty had been paid under protest after observing the formalities prescribed under Rule 233B of .....

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..... Chemicals P. Ltd. v. CC, Aurangabad - 2002 (143) E.L.T. 17. The Apex Court has held that when the duty has been paid under protest, the refund is not hit by the bar of unjust enrichment. Furthermore, we notice that the appellants have borne the incidence of duty by supplying the free samples to the physicians. They have not collected duty from the physicians to whom the free samples have been giv .....

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