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2013 (12) TMI 164 - CESTAT NEW DELHIRefund claim rejected – Unjust enrichment - Reconditioning amounts to manufacture or not – Held that:- No cost of the reconditioned drums stands charged by the appellant from their customers at the time of clearance of the reconditioned drums - If that be so, it has to be hold that no duty stands charged by them from their customers - Even if the appellant would not have discharged duty liability on the said reconditioned drums, under protest, at the insistence of the Revenue, their agreement of Full Service Maintenance with their customers would have remained the same - the appellant’s have not recovered the amounts of duties from their customers so as to attract the unjust enrichment principles - Decided in favour of Assessee.
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