9911796707
TMI Blog2008 (9) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... se in case refund claim was allowed to them for the reason that the sale price of the final products, fertilizers, manufactured by the appellants was decided by the Government of India from time to time - appeal allowed - decided in favor of appellant. - C/508/2001/MAS - 1016/2008 - Dated:- 19-9-2008 - Shri P. Karthikeyan, J. REPRESENTED BY : S/Shri K.R. Natarajan, Advocate and R. Janardhan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar case, the Commissioner (Appeals) had accepted the appellants' claim that there was no question of the appellants' passing on the incidence of duty through the sale price of its final products as the price of the same was controlled by the Government of India. In the impugned order passed in appeal filed by the Revenue, the Commissioner (Appeals) had found that the appellants had not establishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants in allowing refund of the excess duty. Ld. SDR defends the impugned order. 3. On a careful consideration of the facts and submissions made by both sides, I find that the question involved is whether there is unjust enrichment of the appellants if the impugned refund claim is sanctioned and paid to them. The original authority had given a clear finding that the question of unjust en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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