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2015 (10) TMI 1946 - AT - Central ExciseDenial of refund claim - Refund of excess amount paid - Unjust enrichment - Held that:- In earlier round of litigation, the Commissioner (Appeals) held that the excess amount paid by the respondent during the course of investigation under protest is not part of the show cause notice. Therefore, the amount retained by the Revenue is without any authority of law. Therefore the provisions of Section 11B of the Central Excise Act, 1944 is not applicable. The said finding has not been challenged by the Revenue and same has attained finality. The rejection of refund claim on the ground of unjust enrichment is not sustainable as provisions of Section 11B are not relevant to the facts of this case. Admittedly, the earlier order of the Commissioner (Appeals) dated 16-11-2004 has not been challenged by the department. Therefore, in this case, the excess amount retained by the revenue which was paid by the respondent during the course of investigation under protest is without any authority of law. Therefore, the provisions of Section 11B of the Central Excise Act, 1944 are not applicable. In these circumstances, bar of unjust enrichment is not applicable to the facts. - decided against Revenue.
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