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2015 (10) TMI 719 - HC - Central ExciseDenial of refund claim - Unjust enrichment - Held that:- Tribunal was not concerned with the treatment given to the amount and as deposited in the Assessee's profit and loss account. It is immaterial and irrelevant for the Tribunal and equally for us as to what the Assessee terms this amount in his Books of Account. Even if it is shown on the 'expense side' that does not mean that the presumption that the burden has been passed to the consumer can be raised. - principle in this decision is the same which is to be found and applied by this Court in the case of Suvidhe Ltd. v/s Union of India, reported in [1996 (2) TMI 136 - HIGH COURT OF JUDICATURE AT BOMBAY]. A Special Leave Petition against this judgment of this Court was dismissed by the Hon'ble Supreme Court of India on 7th August 1996. - It is this very principle which has enabled the Tribunal to conclude that the Revenue cannot invoke the plea or principle of unjust enrichment to the undisputed facts and circumstances - Decided against Revenue.
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