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2013 (11) TMI 1534 - AT - Central ExciseDenial of refund claim - Unjust enrichment - Held that:- Refund of duty has arisen when the payment was made the second time when the goods were cleared from the depot. The liability to pay excise duty arises when the goods are cleared from the factory. The appellant discharged duty liability during June to August, 2011 when the goods were cleared from the factory and that is the legal discharge of duty. The subsequent payment, made erroneously, is not a payment of duty and the obligation to pay duty has already been fulfilled. Therefore, it is the second payment which needs to be considered for refund which the appellate authority has rightly considered. - No customer will pay duty twice for the same set of goods. Therefore, the question of unjust enrichment would not arise at all. - Decided against Revenue.
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