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2015 (9) TMI 1077 - AT - Central ExciseRefund claim - deduction of expenses relating to carriage and freight in the assessable value - Held that:- Fact that the respondent was not paying duty on carriage and freight element while clearing individual consignment is not being disputed. In fact they started filing the price list only after the Hon’ble Bombay High Court directed to pay the duty on the carriage and freight element and on cardboard box packaging and interest on distributors advances. They did not agree and filed appeal to the Hon’ble Supreme Court. It is on the direction of the Hon’ble Supreme Court that they paid the duty on these three components along with interest. The said duty was paid based upon the computation done by the Assistant Collector at that point of time and now they are claiming the refund on the basis of computation. Under the circumstances, we do not see what other documents are required to be submitted by the respondent to prove their claim. We, therefore, dismiss the appeal of the Revenue on this count. - In view of the decision of the Larger Bench [2013 (9) TMI 652 - CESTAT AHMEDABAD], the doctrine of unjust enrichment will not be applicable in the facts and circumstances of the present case. - Decided against Revenue.
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