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2015 (11) TMI 831 - AT - Central ExciseDenial of refund claim - Unjust enrichment - duty of excise was paid under compound levy scheme Held that:- As regard the applicability of unjust enrichment following the ratio of the Larger Bench decision in the case of Shivagrico Implements Ltd.(2006 (4) TMI 5 - CESTAT, NEW DELHI) , I am of the considered view that unjust enrichment is applicable even in case of refund of duty paid under compound levy scheme. From Section 11B also it can be seen that Section 11B covers refund of any duty of excise therefore duty paid under compound levy scheme is also governed by the Section 11B of Central Excise Act, 1944. As regard Ld. Counsels submission that the order was passed exparte, I find force in his argument and found that either hearing notice was not received by the appellant or it was delivered after the date of hearing. In view of this position, it is fit case for remand. I therefore remand the matter to the original adjudicating authority who shall disposed of the matter within a period of three months from the date of receipt of this order. Appellant has to produce necessary documents/evidence to prove that incidence of refund amount has not been passed on to any other person. - Matter remanded back - Decided in favour of assessee.
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