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2012 (5) TMI 330 - CESTAT, CHENNAIRefund of the Coal cess - paid initially at the time of import which subsequently has been clarified to be not payable - unjust enrichment - held that:- the cess amount has been booked under the expenses and therefore, the same forms part of the cost of cement manufactured by the appellants. Hence, this certificate does not support the claim of the appellants that they have not passed on the extra duty to their customers as part of the price of cement manufactured by them. - refund rejected on the ground of unjust enrichment.
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