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2011 (5) TMI 705 - GUJARAT HIGH COURTWrit – refund - Assistant Collector of Central Excise, Rajkot by an order dated 26th June, 1987 unilaterally modified the Classification List filed by the petitioner company under S.H. 7208.00 and classified the same under S.H. 7308.90 attracting 15% ad valorem duty - petitioner paid duty under protest at the rate modified by the said authority - order, the Court observed that since the duty was paid by the petitioner company under protest, the respondent authorities will have to refund the same in case the classification list submitted by the petitioner company is approved. In the light of the principles enunciated by the Supreme Court in the case of Commissioner of Central Excise, Mumbai-II vs. Allied Photographics India Ltd. (2004 -TMI - 46926 - SUPREME COURT OF INDIA), it is apparent that the duty paid under protest falls under section 11B of the Act and as such, would attract the principles of unjust enrichment. - assessee had not disputed that they had collected the duty paid under protest from the customers, it is apparent that this is a clear case of unjust enrichment and as such, no infirmity can be found in the impugned order in sanctioning the refund claim of Rs.38,87,472.72 but crediting the same into the Consumer Welfare Fund of India established under section 12C of the Act - petition fails and is accordingly dismissed
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