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2017 (3) TMI 465 - ALLAHABAD HIGH COURTRefund claim - unjust enrichment - Whether the Tribunal was justified in holding that irrespective of the purpose for which the duty has been granted under N/N. 132/82-CE dated 21.04.1982 in respect of the excess production of sugar during the lean period from May 1982 to September 1982, refund on account of the exemption of notification would be subject to the principle of unjust enrichment? Held that: - the assessee appellant has passed on the liability of central excise duty to the purchasers - In view of the admitted position of fact and the clear position in law that the manufacturer cannot be entitled to claim refund of duty that has not been borne by him or has been passed on to the purchaser, we do not find any error in the findings recorded by the Tribunal - appeal dismissed - decided against assessee.
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