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2011 (6) TMI 513 - CESTAT, MUMBAIUnjust enrichment – refund – duty paid under protest - the appellant paid an amount of Rs. 1,75,000/- during the investigation and after the clearance and before issuance of show-cause notice. - Held that:- The Tribunal in the case of Silwester Textiles P. Ltd. v. Commissioner of Central Excise, Mumbai (2003 -TMI - 107556 - CESTAT, MUMBAI) held that the extra duty with interest paid later on at the instance of the department it is clear that the appellants could not have passed on the duty benefit to their customers at the time of the clearance of the goods and allowed the assessee’s appeal. - refund allowed.
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