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2015 (6) TMI 1062 - AT - Central ExciseRefund claim - Unjust enrichment - appellant inadvertently calculated excise duty on an incorrect MRP - distribution centers of the principal manufacturer charged correct price from the retailers at the rate of ₹ 65 per sachet only and no excess excise duty was recovered from the final customers - debit note furnished before the refund sanctioned authority clearly demonstrate one to one correlation of all invoices and the excise duty paid thereon Held that:- the observations in the impugned order that no evidence of stock transfer invoices have been provided by the Appellants is not appreciated, in view of stock transfer invoices enclosed to the appeal paper book and also placed along with the refund claim. Further, on perusal of the appeal papers, it is found that upon examination of records of the Appellant, the Chartered Accountant firm M/s Anay Gogte & Co. vide their Certificate dated 01.02.2014 have certified that there were no sale of goods by the Appellants to the Principal Manufacturer and the Appellants have not received the excess excise duty paid inadvertently. Therefore, I am of the view that the authorities below have not properly scrutinized the records, in arriving at the conclusion that the incidence of Central Excise duty has been passed on by the appellant. Hence, the refund claim filed by the appellant is not hit by the doctrine of unjust enrichment, as the excess amount of duty has not been passed on by the appellant to any other person. - Decided in favour of appellant with consequential relief
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