2000 (5) TMI 88

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..... Swarup Fibres Industries Ltd., is whether the bar of unjust enrichment will apply in cases where the price has remained the same inspite of increase in the rate of duty. 2. Shri Ashok Sagar, ld. Advocate submitted that the appellants are engaged in the manufacture of Vulcanised Fibre Sheet which was classified by them under Heading 3913.30 of the Central Excise Tariff which was changed by the de .....

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..... sioner (Appeals) and submitted that since incidence of duty has been passed on to their customers the refund will not be admissible to them as the bar of unjust enrichment will apply. 4. We have carefully considered the submissions of both the sides. We fully agree with ld. Advocate that as no change has taken place in the price structure of the product after increase in the rate of duty, it can .....

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