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2015 (12) TMI 1596 - CESTAT NEW DELHIRefund claims hit by the bar of unjust enrichment in terms of Section 12B - Held that:- We find that the Assistant Director (Cost) of the department indicated in his report dated 23-12-2005 that in the year 2003-04 a sum of ₹ 30,35,826/- was deposited as duty under protest. The said amount was shown as ‘loans and advances’ in the balance sheet. The AD (Cost) further indicated that the costing of some varieties also shows that the cost did not include 15%. In his further report dated 23-2-2006 he stated that the respondent have not passed on incidence of said duty to their customer. We also notice that in this case the respondent is a job worker and showing the excise duty separately in the Excise invoice. Further, the respondent had also submitted a certificate of Chartered Accountants to state that they (respondents) had not recovered excise duty on additional 15% cost of grey fabrics from the customers. There is no legal basis to interfere with the impugned order. No valid ground has been made out in the appeal filed by the Revenue.
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