2015 (10) TMI 836

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..... ct of the excess duty earlier paid and charged from the said dealers. In other words, the appellant had passed the element of excess Central Excise duty benefit to the respective customers and the department clearly verified the said issue and established that there had not been any question of unjust enrichment as per the facts of the case. Therefore, the impugned order of the Commissioner (Appea .....

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..... ADHWA, JUDICIAL MEMBER And SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER Mr. S.R. Savant, Advocate : For the Appellant Mr. Pakshirajan, A.R. : For the Respondent ORDER: PER ASHOK KUMAR ARYA Both the parties have been heard. 2. This is an appeal filed by M/s Paper Packaging (P) Ltd., Shimoga against the order-in-appeal No. 182/2003-C.E. dated 23.06.2003, passed by the Commissio .....

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..... clearly verified the said issue and established that there had not been any question of unjust enrichment as per the facts of the case. Therefore, the impugned order of the Commissioner (Appeals) has not been based on the facts on record and does not deserve sustainability under the eyes of the law. 3. It is unfortunate that for a small amount of ₹ 92,111/-, the appellant has been fighti .....

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