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2009 (2) TMI 677 - AT - Central ExciseRefund - Unjust Enrichment - Held that: - The price prevailing at depot has been lower than the price at which duty was paid by the appellant. The buyer at depot paid the duty on this lower price. Thus the excess duty paid by the appellants at the time of removal of the goods from the factory has not been recovered from the buyer. Hence, incidence of duty has not been borne by the appellants only - the appellants fulfilled the conditions of unjust enrichment by showing that the depot price prevailing at the relevant time - appeal allowed - decided in favor of appellant.
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