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2012 (7) TMI 879 - CESTAT NEW DELHIDenial of refund claim - Unjust enrichment - Held that:- The appellant during the period of dispute had manufactured processed fabrics on job work basis and the duty liability in respect of those fabrics had been discharged under the Compounded Levy Scheme at the monthly rate based on the length of the stenters fixed by the Commissioner. Though initially, the duty liability had been fixed by the Commissioner on the basis of the length of the stenter which included the length of the galleries, subsequently, the Apex Court held that the length of galleries is not to be included in the length of stenter and on this basis, the actual duty liability of the appellant became lower than the amount of duty paid by them. This has given rise to this refund claim. It is not disputed that the duty liability had been discharged by the appellant at the monthly rate determined on the basis of length of stenter which included the length of galleries and it is this duty which obviously has been recovered by the appellant from the principal manufacturers. There is no evidence produced to show that the appellant while paying duty at higher rate, had been recovering lower amount from their customers the principal manufacturers. - Decied against assessee.
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