2010 (5) TMI 730

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... discharging duty liability under the Compounded Levy in terms of annual capacity fixed under Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. The refund claim filed by M/s. Devi Synthetics (respondent) has been allowed in the impugned order and Revenue is in appeal against the same. 2. The Commissioner (Appeals) as well as the original adjudicating autho .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (Tri.-Bang.) and the decision of the Larger Bench in the case of M/s. Shivagrico Implements Ltd. v. CCE, Jaipur as reported in 2006 (199) E.L.T. 44 (Tribunal-LB) and the respondent was required to show that the burden of duty had not been passed to claim refund. It is not the conclusion of either of the lower authorities that the unjust enrichment clause is not applicable. Both the lower authoriti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X