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2015 (10) TMI 274 - AT - Central ExciseDenial of refund claim - Unjust enrichment - Payment of excess duty - Appellant applied price escalation from 01.01.2009 instead of 01.07.2009, therefore, the entire amount of ₹ 3,28,136/-paid in the supplementary invoices, was in excess - Held that:- Authorities below had not recorded a categorical finding about the eligibility of refund and also applicability of unjust enrichment. Besides, I find that the documents now produced by the ld.Consultant for the Appellant, were not placed before the adjudicating authority so as to enable him to scrutinize whether burden of duty had been passed to the customer and also on the aspect of eligibility of refund claim by the Appellant. Both sides agree that all the documents/evidences need to be scrutinized along with other evidences that would be produced in support of the claim. - Impugned order set aside - Matter remanded back - Decided in favour of assessee.
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