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2006 (3) TMI 148 - SUPREME COURTRebate - Unjust enrichment - Held that:- assessee would not be entitled to the refund of the excess duty paid as the assessee had passed on the burden of the duty charged to the consumers; that the assessee would not be entitled to claim any amount by way of refund as the same results in "unjust enrichment" which cannot be permitted. The point in dispute being squarely covered by a three-Judge Bench of this Court in Sahakari Khand Udyog's case (1999 (3) TMI 197 - CEGAT, MUMBAI), the order under appeal is set aside. The assessee would not be entitled to the refund of the excess amount of duty paid by it, in terms of the decision of this Court in Sahakari Khand Udyog Mandal Ltd. v. Commissioner of Central Excise & Customs, (2005 (3) TMI 116 - SUPREME COURT OF INDIA) - Decided in favour of Revenue.
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