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2015 (10) TMI 1027 - AT - Central ExciseDenial of refund claim - refund sanctioned after finalization of provisional assessment - Unjust enrichment - held that:- Discounts were given to the ultimate consumers before clearance. In identical issue, the Tribunal in the case of Tata Motors Vs. CCE, Pune (supra) has held that the discounts given before clearance, unjust enrichment clause will not be applicable - Division Bench of this Tribunal in the case of CCE, Andhra Pradesh Paper Mills (2006 (1) TMI 362 - CESTAT, BANGALORE) has also held that question of unjust enrichment does not arise in the case of stock transfer. case law is squarely applicable to the facts of the present case. In the present case, unjust enrichment does not arise as the discounts were pre-determined and already known prior to the removal of goods. By respectfully following the above Tribunal's decisions, I hold that unjust enrichment is not applicable in the present case. Accordingly, the order sanctioning the refund and credited to the Consumer Welfare Fund is set aside - Decided in favour of assessee.
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