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2013 (12) TMI 875 - CESTAT MUMBAIClassification of Liquid Hair Dye Under Tariff item 68 OR 14F - Re-determination of the assessable value after fixing an abatement of 8% - Unjust enrichment Held that:- Following GODREJ INDUSTRIES LTD. Versus ASSTT. COLLECTOR OF C. EX., BOMBAY-II [2002 (9) TMI 128 - HIGH COURT OF JUDICATURE AT BOMBAY] - Where a person approaches the High Court but fails, he cannot take advantage of the amount of duty so collected - He is under an obligation to return the said amount to the Revenue - this is a clear case of undue enrichment. The appellant collected the duty liability at the enhanced rate applicable to tariff item 14F even though they were discharging the duty liability only at the lower rate applicable to Tariff Item 68 the appellant wants to enjoy the benefit of duty collection at the higher rate from the customers without remitting the same to the exchequer - the appellant is liable to discharge interest liability on the duty amount as they have collected the same from the customers without remitting to the exchequer - Prima facie the appellant had not made out a case for complete waiver of amount till the disposal - the appellant is directed to remit the interest liability calculated at the applicable rate for the period 14/05/2003 the date on which the provisions of Section 11DD came into force till the date on which the duty liability was discharged upon such compliance rest of the duty to be waived till the disposal Partial stay granted.
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