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TMI Blog2009 (6) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... ter examining the records and hearing both sides, I find that the lower authorities have declined cash refund of an amount of Rs. 1,65,000/- to the appellant on the ground of unjust enrichment. It was on the strength of an order of the Commissioner (Appeals) that the assessee, who was the appellant before the appellate Commissioner, claimed refund of the above amount comprising fine and penalty. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticals (P) Ltd. - 2007 (210) E.L.T. 229 (Tri.-Bang.) CCE, Guntur v. Empee Sugar Chemicals Ltd. - 2007 (211) E.L.T. 293 (Tri.-Bang.) = 2007 (7) S.T.R. 622 (Tri. - Bang.) Bombay Trading Co. v. CCE, Cochin - 2007 (213) E.L.T. 177 (Tri.-Bang.) RCC (Sales) Pvt. Ltd. v. CCE, Hyderabad-IV - 2008 (223) E.L.T. 53 (Tri.-Bang.) = 2007 (8) S.T.R. 55 (Tri. - Bang.) Paper P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excisable products thereby paving the way for transmission of the incidence of duty to the buyers. 3. I have given careful consideration to the submissions. It is not the case of the appellant that the bar of unjust enrichment is not applicable to a claim for refund of fine or penalty and, therefore, the case law cited by the DR is not relevant. The tenor of the appeal is that the above princip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urden on the party to show that the burden of fine and penalty was not passed on to the buyers of the goods. In my view, there is another presumption against the appellant, which is that a personal penalty cannot be passed on to others. If a personal penalty is passed on to another person, it would amount to an innocent person being punished, which is anathema to criminal jurisprudence. I have als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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