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TMI Blog2017 (9) TMI 1957X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, whatever duty is payable by the appellant, the same is borne by appellant and no part of duty is recoverable from the buyers as the price of sugar is includible in all taxes in the fixed price of sugar. In these circumstances, bar of unjust enrichment is not applicable. Appeal allowed - decided in favor of appellant. - E/70008/2015-EX(SM) - Final Order No. A/70931/2017-SM(BR) - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim. Initially the refund claim was sanctioned by the adjudicating authority. Later on, the Revenue filed appeal before the Commissioner (Appeals) wherein the Learned Commissioner (Appeals) has held that the bar of unjust enrichment is applicable and consequently rejected the refund claim. Aggrieved by the said order, appellant preferred appeal before me. 3. The Learned Counsel for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of duty of sugar then the duty element has been passed on. In that circumstances doctrine of unjust enrichment is applicable. 5. Heard the parties and considered the submissions. 6. On careful consideration of submissions made by both sides, I find that the issue before me is as to whether in the facts and circumstances of the case, the doctrine of unjust enrichment is applicable or no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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