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2009 (8) TMI 542 - CESTAT, NEW DELHIRefund- The respondent paid duty as per annual production capacity but subsequently filed a refund claim on the ground that the length of galleries should not have been included while determining the annual production capacity. The refund claim was rejected by the original adjudicating authority but allowed by the Commissioner (Appeals) relying upon the decision of the Hon’ble Supreme Court in the case of CCE, Jaipur-II v. SPBL Ltd. Held that- we do not find substance in the contention on behalf of the Revenue, as far the merits of the case is concerned. However, the matter has to be remanded to the original adjudicating authority in view of the fact that Commissioner (Appeals) in his order did not consider whether the appellants have passed on the duty liability to their customers or not and whether the grant of refund would amount to unjust enrichment
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