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2015 (6) TMI 537 - AT - Central ExciseDenial of refund claim - appellants had paid full duty on the motor spirit obtained by them for blending with ethanol - concessional rate of duty under Notification No. 28/2002-CE dated 13.05.2002 - appellants had not followed the procedure prescribed under the Rules - Unjust enrichment - appellant had not shown the duty liability separately in their invoices - Held that:- Commissioner (Appeals) has relied on the fact that the Commissioner (Appeals) in the first round of litigation had already taken a view that the assessee is free to apply for registration and departmental officer will examine merits and grant refund if they are otherwise eligible for refund. He has interpreted this to mean that the procedure relating to registration was held to be unnecessary in this case having regard to the facts and circumstances. The unjust enrichment issue also was considered by the Commissioner and he held that when there is no change in the price, it cannot be said that assessee has benefited unjustly. - assessee had already applied for the registration which was granted on 14.02.2003 that is within less than a month of the receipt of the first consignment. Therefore both on procedural aspect as well as on unjust enrichment aspect, the appeal filed by the Revenue cannot be considered in their favour. - Decision in the case of assessee's own previous case followed [2010 (10) TMI 399 - CESTAT, AHMEDABAD] - Decided against Revenue.
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