2007 (12) TMI 78

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..... d. Since the appellants haven’t clearly established that they have not passed on the incidence of duty on the imported goods to their customers, the bar of unjust enrichment operates against them – refund claim rejected - C/562/2007-Mum. - A/1707/2007-WZB/C-IV/(SMB) - Dated:- 3-12-2007 - Ms. Jyoti Balasundaram, Vice-president [Order]. - 1. The claim for refund of Rs.6,78,433/- has been s .....

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..... ffect on their final product, therefore the duty burden was not passed on by them to their customers/buyers, cannot be accepted. Since the appellants have not clearly established that they have not passed on the incidence of duty on the imported goods to their customers/buyers, the bar of unjust enrichment operates against them and therefore there is no ground to interfere with the impugned order .....

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