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2015 (10) TMI 127 - CESTAT AHMEDABADDenial of refund claim - Unjust enrichment - Provisional assessment - Held that:- Appellant discharged the duty liability on the basis of ACP provisionally fixed by the Commissioner of Central Excise as 5 MT. It was subsequently re-determined by the Tribunal as 4 MT instead of 5 MT. The refund claim of the excess duty, was rejected by the lower authorities on the ground of unjust-enrichment. The Larger Bench of the Tribunal in the case of Shivagrico Implements Limited (2006 (4) TMI 5 - CESTAT, NEW DELHI), held that the payment of duty erroneously under Section 3A of Central Excise Act, 1944 being in the nature of duty under Compounded Levy Scheme attracts the principles of unjust-enrichment. - Appellant should be given an opportunity to place this certificate before the adjudicating authority to establish that the duty was not passed on to the customers, in the interest of justice. - Appeal disposed of.
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