2019 (11) TMI 1497

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..... ment - HELD THAT:- Admittedly, the passing of duty on the buyer comes into picture only when goods are sold. When the goods are not sold, the appellant is not required to establish that the duty incidence is not been passed on the buyer. As there is no buyer at all, in that circumstances, the Ld. Commissioner (Appeals) fell in an error holding that the appellant is required to pass the bar of unju .....

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..... the appellant, but, on appeal by the Revenue, the refund claim was rejected by the Ld. Commissioner (Appeals) holding that the appellant has failed to pass the bar of unjust enrichment. Against the said order, the appellant is before me. 3. Heard the parties and perused the records. 4. On perusal of records, I find that while entertaining the claim of refund, the goods were lying in the premises .....

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