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2011 (3) TMI 735 - HC - Central ExciseRefund - The doctrine of unjust enrichment applies when duty is recovered from a customer and later if it is found that such a duty was not leviable, the assessee who has recovered it from the customer is not entitled to refund of the same - The customer refused to pay the excess duty claimed pointing out that it is a clerical mistake - In the instant case, factually it is demonstrated that by an arithmetical mistake the excess duty was paid and a credit note was raised - held that the burden of excess duty has not been passed on to the customer and it is paid from the pocket of the assessee and hence the assessee is entitled to refund of the same - Appeal is rejected
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