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2012 (9) TMI 887 - AT - Central ExciseRefund of excess interest paid by the appellant - Mis calculation of interest - Unjust enrichment - Held that:- Revenue has failed to produce any evidence that the appellant has recovered the amount of interest paid by them on supplementary invoices from their customers. While raising the supplementary invoices, the appellant only recovered duty from their customers and no interest has been recovered from the customers. Section 12(b) (sic) of the Central Excise Act, 1944 provides that every person, who has paid the duty of excise on the goods under this Act, shall unless the contrary is proved by him be deemed to have passed full incidence of such duty to the buyers of such goods. From the said provision, it is very much clear that the bar of unjust enrichment is applicable to the duty only and not for the interest. As in this case, both the lower authorities have held that bar of unjust enrichment has not been proved by the appellant, the same is not sustainable as Central Excise Act, 1944, does not provide any presumption of passing the incidence of interest on the buyers - Decided in favour of assessee.
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