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TMI Blog2008 (3) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... ance from the factory - Hence it is not necessary in such cases for the appellants to establish unjust enrichment - appeal filed by the Revenue is dismissed - E/126/2005/MAS - 205/2008, - Dated:- 7-3-2008 - Shri P. Karthikeyan, Member (T) [Order per] - This is an appeal filed by the Revenue against the order of the Commissioner (Appeals), Mangalore M/s. WeP Peripherals Limited, Mangalore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments and sanctioned refund of the excess payment of duty to the tune of Rs. 1,19,360/-. In the appeal filed by the Revenue the impugned order is assailed on the basis that it had upheld the sanction of refund of an amount without examining its admissibility from the angle of unjust enrichment. The Commissioner (Appeals) found that duty was paid by the appellant initially and a lower price was col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gher duty to the buyers. In this case, when the goods were cleared from the depot to the buyers, the duty collected was less than the duty paid at the time of clearance from the factory. Hence it is not necessary in such cases for the appellants to establish unjust enrichment." 2. I entirely agree with the finding and decision of the Commissioner (Appeals). The appeal filed by the Revenue is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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