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2013 (12) TMI 221 - AT - Central ExciseRefund claim hit by bar of unjust enrichment or not - Clearance from the factory gate - Assessee contended that the factory gate sale price was available, thus there was no requirement of adopting depot sale price and demanding differential duty – Held that:- The deposit of duty by the appellant was in respect of number of clearances made from the factory gate and the amount was debited as a result of demand made by their jurisdictional central excise authorities - such deposit of amount was in the nature of deposit made after clearances and at the instructions of the Revenue, which has been held to be as not payable by the Tribunal - clearances had also been effected, there is no evidence on record that the appellant subsequently recovered the amount from their customers - the refund claim of is not hit by bar of unjust enrichment – order set aside – Decided in favour of Assessee.
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