DECPRO PAINTS Vs. CCE

JUDGEMENT

(1.) THE appellant has not appeared for hearing today. They have filed their letter dated 29th December 2002 requesting that the appeal may be decided on merits after considering the material made available by them. Accordingly, the appeal is disposed of after perusing the records on hearing the learned JDR.

(2.) THE case relates to rejection of refund application filed by the appellant. That rejection was on the ground that the appellant's claim is barred by provisions relating to unjust enrichment contained under Section 11B of the Central Excise Act, 1944.

(3.) THE learned JDR has pointed out that in the present case the appellant had passed on the duty liability to the buyer of the goods and in such a case provisions relating to bar on the ground of unjust enrichment are clearly attracted. The learned JDR has referred in particular to para 6 of the impugned order and he has pointed out that it is after consideration of the relevant documents relating to sale of the goods and realization of price and duty, that the order has been passed.