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2010 (8) TMI 727 - CESTAT, NEW DELHIUnjust enrichment - capital goods - appellants filed their refund claim on the ground that amount was paid by them in excess of duty on PVC Conveyor Belt purchased - held that:- the Larger bench of the Tribunal in SRF Limited case (2005 -TMI - 49030 - CESTAT, NEW DELHI) has clearly ruled that the doctrine of unjust enrichment is attracted in cases of claim for refund of duty paid on the capital goods. Besides, the decision of the Apex Court in Raj Industries (1999 -TMI - 45464 - SUPREME COURT OF INDIA) is essentially with reference to Section 27 of the Customs Act, 1962 which is in pari materia with Section 11B of the Central Excise Act, 1944 and the decision reiterates the ruling in Mafatlal Industries case. In Oswal Chemicals & Fertilizers (Guwahati) case (2004 -TMI - 52975 - CESTAT, NEW DELHI), there was specific finding that while fixing the price, Ministry had taken into account only the concessional rate of duty on the naptha. As already observed above, there was no material placed before the authorities below or in the appeal which could disclose that the Ministry of Energy, Department of Coal had not taken into consideration the element of duly while fixing the coal price. Refund claim rejected - Decided against the assessee.
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