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2011 (3) TMI 1500 - MADRAS HIGH COURTWhether the Tribunal is right in allowing the refund to the party when the party had already passed on the incidence of such duty amount (refund amount) and when there is a proviso in sub-section (2)(e) of Section 11B of Central Excise Act, 1944 that the refund shall be credited to the Consumer Welfare Fund if the duty of excise paid by the manufacturer had passed on the incidence of such duty to any other person? Whether the Tribunal is correct in connecting the sundry receivables (losses) shown in the balance sheet to the passing of duty element? Held that:- No justification in the contention of the appellant herein that on account of unjust enrichment at the hands of the State, refund could not be granted. Thus following the decision of the Apex Court reported in Mafatlal Industries Ltd. v. Union of India [1996 (12) TMI 50 - SUPREME COURT OF INDIA] that the concept of unjust enrichment is not applicable as far as State Undertakings are concerned and to the State, apart from the finding of the Tribunal that the assessee had not passed on the liability to its consumers, we reject the prayer of the appellant herein and confirm the order of the Tribunal. Appeal dismissed.
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