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2014 (7) TMI 146 - AT - Central ExciseDenial of refund claim - Unjust enrichment - MRP based goods - claim of refund on the ground that, excess duty was paid due to clerical mistake while taking assessable value of physician sample - Held that:- appellants are manufacturing and clearing the Pharmaceuticals goods i.e. Medicaments. It is undisputed that the duty liability on such medicaments is based upon the MRP of the said product less abatement, as per the notification. It is also seen undisputed that the appellant had not charged anything extra over and above MRP printed on the medicaments cleared by them, in respect of which they have claimed refund of interest of duty. Whether unjust enrichment will apply when products are sold under MRP. - Held that:- It cannot be held so unless there is evidence on record to show that such products were sold in excess of the MRP printed thereon; in the absence of any such evidence, we are of the view that the order of the Adjudicating Authority in sanctioning the refund is correct and needs to be restored. - Decided in favour of assessee.
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