2005 (8) TMI 543

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..... Rao, JDR, for the Appellant. S/Shri Vipul Raheja and K.K. Anand, Advocates, for the Respondent. [Order]. - Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the refund was allowed to the respondents by saying that burden of duties has not been passed customers. 2. Brief facts of the case are that the respondent s refund claim for the p .....

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..... (Appeals) dismissed the appeal relying upon the earlier order-in-appeal. 4. Revenue filed the present appeal challenging the impugned order passed by the Commissioner (Appeals) only on the ground that principles of unjust enrichment are applicable. As the finding of the Commissioner (Appeals) that principles of unjust enrichment are not applicable as upheld by the Tribunal against the same refun .....

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