2004 (4) TMI 127

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..... relates to the applicability of the doctrine of unjust enrichment, to the refund claim of the appellants. The adjudicating authority allowed the refund claim by holding that the same was not hit by the bar of unjust enrichment as the incidence of duty had not been passed on by the appellants to their buyers M/s. TISCO. The Commissioner (Appeals) has reversed that order by following the Larger Ben .....

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..... ingly being left with no option, issued credit notes for correcting the entries in their books of account wherein they categorically also mentioned that these notes were being issued towards the withdrawal of their partial PVC claim against the invoices in question under the cover of which the goods were supplied. Therefore, under these circumstances, it is difficult to conclude that the incidence .....

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..... nts for correction of their record and withdrawal of their claim against the buyer as latter refused to pay the price including the duty, as recorded in the invoices. 3. In the light of the discussion made above, the impugned order is set aside. The appeal of the appellants is accepted with consequential relief, if any, permissible under the law.  
Case laws, Decisions, Judgements, Orde .....

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