2015 (10) TMI 717

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..... cise duty had been passed on so as to deny the refund on the ground of unjust enrichment - held that:- Appellant applied for refund, which was rejected on the ground, that it amounts to unjust enrichment. The sole contention of the appellant was that they had deposited the duty under protest and that they had not passed on the sale duty to its customers, inasmuch as, the sale price remained consta .....

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..... ent. The appeal was admitted on the following substantial question of law: Whether on the facts and circumstances of the case, the Tribunal was justified in law in holding that merely because the appellant had charged uniform prices from all its customers, it would be treated that the burden of excise duty had been passed on so as to deny the refund on the ground of unjust enrichment? .....

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..... he assessment does not lead to the inevitable conclusion that incidence of duty has not been passed on to the buyer as such uniformity may be due to various factors. Hence, even on merits, the respondent has failed to make out a case for refund. In the light of the aforesaid and in the absence of any decision to the contrary, we are of the opinion, that the matter stands conclusively settled .....

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