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2014 (8) TMI 222 - AT - Central ExciseDenial of refund claim - Unjust enrichment - whether the appellant is eligible for the refund of an amount debited by them during the investigation; culmination of which has ended in favour of the appellant by the order of Tribunal - Held that:- if any amount is paid to the Revenue during the investigation and successfully challenged before the higher judicial fora, such an amount needs to be considered as deposit and refund needs to be sanctioned. In the case in hand, it is the issue and having succeeded before the Tribunal, the Revenue could not hold back an amount which is due to the assessee. when an assessee prefers an appeal, it itself tantamounts not to accepting the orders of the Revenue and the amount paid is in dispute. In my view, the question of unjust enrichment also will not arise - amounts were debited by the appellant on an allegation that they have removed the goods without payment of duty; allegation set aside by the higher court - Following decision of CCE., Chandigarh vs Modi Oil & General Mills [2007 (1) TMI 31 - HIGH COURT , PUNJAB & HARYANA] - Decided in favour of assessee.
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