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2014 (4) TMI 414 - AT - Central ExciseDenial of refund claim - unjust enrichment - finalization of provisional assessment - Held that:- Commissioner (Appeals), rightly allowed the amount of refund upto 24.06.1999 following the decision of the Hon'ble Supreme Court in the case of Mafatlal Industries (1996 (12) TMI 50 - SUPREME COURT OF INDIA). Thereafter, the principle of unjust enrichment is applicable as per amendment of Rule 9B of the erstwhile Central Excise Rules, 1944 by Notification No.45/99- CE( NT), dated 25.06.1999 - principle of unjust enrichment would be applicable even in the case of captive consumption - consistency of price of final goods of the assessee did not materially lead to the conclusion that incidence of duty had not passed on to the customers. We find that in the instant case, no serious attempt has been made on the part of the appellant neither before the Commissioner (Appeals) nor before this Tribunal so as to establish that the incidence of duty has not been passed on to the customers - Decided against assessee.
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