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2008 (11) TMI 489 - AT - Central ExciseRefund - Unjust enrichment - Held that: - The Tribunal in the case of Industrial Cables (I) Ltd. [2001 (12) TMI 104 - CEGAT, NEW DELHI] held that in case the duty has been paid subsequent to the clearance of goods, the refund cannot be denied on the ground of unjust enrichment in absence of any evidence to show that actually the duty paid has been recovered from the customers - in case of penalty, the principles of unjust enrichments are not applicable - In the present case, the duty and penalty was paid subsequent to the clearance of goods and there is nothing in the accounts book of the appellant that the same has been recovered. Therefore, the impugned order is set aside - appeal allowed - decided in favor of appellant.
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