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TMI Blog2009 (9) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... rein were manufacturers of tyres and tubes and were availing concessional rate of duty under Notification No. 268/82-C.E., dated 13-11-1982 as per which the maximum exemption that could be availed was 50% of the investment made on plant and machinery before the date of first clearance and as per which, the exemption could be availed upto a period of seven years from the above date. This notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal was dismissed by the Division Bench of the High Court vide order dated 12-10-1988; SLP was filed by the Revenue along with application for stay of operation of the High Court s order in the writ appeal. In the meanwhile the assessees filed four refund claims, details of which are as under :- S. No. Date of Application Period 1. 26-4-1989 11/88 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1997 were issued proposing rejection of the claims for refund on the ground of unjust enrichment. Vide order dated 14-9-1998 the claims were rejected on the ground that the assessees had not discharged the burden cast upon them to show that they had not passed on the incidence of duty to the buyers. Commissioner (Appeals) allowed the assessees appeal; Revenue challenged his order by filing appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with a refund claim under Section 11B of the Central Excise Act, 1944 it is incumbent on the authority to examine the above question and record a reasoned finding thereon. The lower appellate authority in this case has not done this. We therefore set aside the impugned order and direct the Commissioner (Appeals) to pass a fresh order containing a clear finding on the above question after giving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower appellate authority has therefore flouted the directions of the Tribunal contained in the order dated 18-8-2004 and has not implemented the same. We, therefore, set aside the impugned order and once against remit the case to the Commissioner (Appeals) for recording a clear finding as to whether the assessees have unjustly enriched themselves. He shall pass fresh orders after granting them a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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