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2010 (4) TMI 448 - KARNATAKA HIGH COURTRefund – Unjust enrichment - The assessee is engaged in the manufacture of HDPE sacks, falling under chapter 6307 of Central Excise Tariff Act, 1985. The The assessee contended that the assessee was not liable to pay the duty and therefore an application came to be filed claiming refund of Rs.7,11,039/-. The claim of the assessee was rejected by the Asst. Commissioner of Central Excise, in order No.7/1990 dt.12.3.1990. Ultimately the jurisdictional Deputy Commissioner of Central Excise conducted a denovo proceedings and passed an order in CESTAT Final order No.329/2001 and later held that the assessee was not entitled to claim refund as it would amount to unjust enrichment. Held that – merely because assessee sustained, loss on account of non inclusion of duty. Assessee failed to establish non-inclusion of duty. Question of law answered in favour of revenue.
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