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2015 (10) TMI 836 - AT - Central ExciseDenial of refund claim - Unjust enrichment - Held that:- It is very strange that the Commissioner (Appeals) has not considered the verification of the Range Officer of the Central Excise, who found that the appellant issued credit notes to all the concerned 18 dealers in respect of the excess duty earlier paid and charged from the said dealers. In other words, the appellant had passed the element of excess Central Excise duty benefit to the respective customers and the department clearly verified the said issue and established that there had not been any question of unjust enrichment as per the facts of the case. Therefore, the impugned order of the Commissioner (Appeals) has not been based on the facts on record and does not deserve sustainability under the eyes of the law - It is unfortunate that for a small amount of ₹ 92,111/-, the appellant has been fighting the case for about last 20 years. From the facts on record and the discussion above, it is clear that there has been no unjust enrichment to the appellant namely, M/s Paper packaging Pvt. Ltd. and they deserve sanction of refund claim of ₹ 92,111/-. It is ordered that the refund amount of ₹ 92,111/- be sanctioned and paid to the appellant within 8 weeks from the day, the appellant approaches the Department of Central Excise for sanction of the said refund. - Decided in favour of assessee.
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