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2011 (3) TMI 548 - HC - Central ExciseDoctrine of Unjust Enrichment - It is clear that the assessee has not passed on the duty liability to the customers though initially he had passed on the liability, he has returned the said duty collected from the buyer - Therefore, he is entitled to get back the duty, which he has paid, which in law he was not liable to pay as held by the original authority - Therefore, the Tribunal was justified under the facts of this case in upholding that the Doctrine of Unjust Enrichment is not attracted to the facts of this case - In the facts and circumstances of this case,do not see any infirmity in the order passed by the Tribunal and does not call for any interference - Decided in favour of assessee.
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