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TMI Blog2008 (4) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... credited to the consumer welfare fund on the ground that refund is hit by bar of unjust enrichment is not justified – assessee’s appeal allowed - E/249/2007 - 199/2008-EX(PB), - Dated:- 10-4-2008 - S/Shri. S.S. Kang, Vice President, and Rakesh Kumar, Member (T) Shri Ravi Raghavan, Advocate for the appellants, Shri Deepak Garg, Departmental Representative, for the respondent [Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount, therefore, it cannot be said that burden of duty has been passed on to the customer. The appellants also submitted that in the relevant balance sheet they were showing amount in dispute as recoverable from the Excise department and till date they are showing this amount in the same way. Hence, it cannot be said that burden of duty has been passed to the customer. Contention of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsformers Electricals Vs. CC - 2005 (188) ELT 60 Learned Advocate submitted that in view of the above decisions of the Tribunal appellants are entitled for refund. 4. Contention of the Revenue is that before the lower authorities case of the appellants was that the amount in question should be treated as pre-deposit. Revenue relied upon the decision of the Hon'ble Supreme Court in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he customer. In the present case demand was confirmed in respect of product Gulabari after classifying the same under different heading claimed by the appellant. Demand was subsequently set aside by the Tribunal. In the balance-sheet for the financial year, 1997-98 this amount is shown as excise duty recoverable from the revenue department. The amount in question was also shown in subsequent balan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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