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2015 (1) TMI 371 - AT - Central ExciseDenial of refund claim - Unjust enrichment - Held that:- lower adjudicating authority recorded that the appellant produced a Certificate from the Chartered Account certifying that as per Book of Accounts the duty incidence has not been passed on to any third party and after recording that this certificate has not been supported by any corroborative evidence rejected the refund claim as unsubstantiated. Learned Commissioner (Appeals) also similarly rejected the refund claim. We wish to record here that ground of unjust enrichment cannot be a ground for rejecting a refund claim. The question of unjust enrichment comes into play only after when it is decided whether refund is sanctionable or otherwise. We find that both the lower authorities have not given findings whether the refund is sanctionable or otherwise and straightway rejected the refund claim on the ground of unjust enrichment. It is pertinent that after finding whether the refund is sanctionable or not the authorities have to either refund the amount to the appellant or they have to credit the amount to the Fund. In these circumstances the case is remanded to the lower adjudicating authority to decide the refund on its merits - Decided in favour of assesse.
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