9911796707
TMI Blog2008 (4) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... eptable - since assessee had accepted both in written submission as well as during the personal hearing that they had passed burden of duty to the buyers, refund was rightly rejected on ground of unjust enrichment - E/1229/2003 - A/362/2008-WZB/C-I/(EB), - Dated:- 3-4-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri A. K. Srivastava, Member (T) Shri K.P. Jagadeesan, Advocate, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear that the doctrine of unjust enrichment' is based on equity and has been accepted and applied in several cases. In our opinion, therefore, irrespective of applicability of Section 11B of the Act, the doctrine can be invoked to deny the benefit to which a person is not otherwise entitled. Section 11B of the Act or similar provision merely gives legislative recognition to this doctrine. That, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in every case of claim for refund, the assessee/person claiming refund has to satisfy the authorities that he has not passed on the incidence of duty to his customers. In the present case, the adjudicating authority has recorded a clear finding that the assessee had accepted both in written submission as well as during the personal hearing before him that they had passed on the refund amount pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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