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2007 (11) TMI 510 - CESTAT, MUMBAIRefund - Unjust enrichment - Rate contracts supplies - Held that: - This undisputed fact clearly establishes that the certificate issued by the Indian Ordnance Factories, Deputy General Manager, that the appellants were paid only the amount which has been contracted. It is also undisputed that the appellant while arriving at the assessable value had wrongly claimed deduction of the excise duty, which has resulted in payment of excess duty. On perusal of the entire records I find that in this case the appellant had cleared goods on payment of excess excise duty which is not due to Government - It is also on record and seen from the certificate of Chartered Accountant, (on verification of the information and the books of records) he has come to the conclusion that the appellant had not received any amount over and above the contracted price - question of unjust enrichment in respect of the rate contracts supplies stands squarely settled in favour of appellant - appeal allowed.
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