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TMI Blog2014 (4) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 50 - SUPREME COURT OF INDIA). Thereafter, the principle of unjust enrichment is applicable as per amendment of Rule 9B of the erstwhile Central Excise Rules, 1944 by Notification No.45/99- CE( NT), dated 25.06.1999 - principle of unjust enrichment would be applicable even in the case of captive consumption - consistency of price of final goods of the assessee did not materially lead to the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner of Central Excise rejected the refund claim on the ground that the appellant failed to establish that the incidence of duty had not been passed by them to their customers. 2. The Commissioner (Appeals) partly allowed the refund of Rs.62,97,533/- for the period upto 24.06.1999 following the decision of the Hon'ble Supreme Court in the case of Mafatlal Industries Ltd. Vs. Unio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise, Meerut reported in 2000 (120) E.L.T.510 (Tri.-Del) . He also submits that they may be given an opportunity to produce documentary evidence to the lower authority. 4. The learned AR for Revenue strongly opposed the appeal of the appellant and reiterated the findings of the Commissioner (Appeals). He submits that it is well settled by series of decisions of the Tribunal that principle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue that uniformity of price cannot be a bar for unjust enrichment. The Hon'ble Supreme Court in the case of Commissioner of Central Excise, Mumbai-II Vs Allied Photographics India Lid. Vs CCE , reported in 2004 (166) E.L.T.3 (S.C.) held that consistency of price of final goods of the assessee did not materially lead to the conclusion that incidence of duty had not passed on to the custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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