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2015 (12) TMI 1346 - AT - Central ExciseDenial of refund claim - Excess tax paid - duty was paid on higher price - unjust enrichment -Held that:- Agreement entered by the appellant with Karnataka Antibiotics & Pharmaceuticals Ltd. indicates that the appellant is required to discharge duty liability on the products on the agreed rates including all taxes and duties would mean that the assessable value needs to be worked back by the appellant for discharging the duty liability. Appellant has discharged the duty liability on the rates which are indicated on agreement. The adjudicating authority has relied upon clause no. 3.17 and clause no. 4.3 of the said agreement the appellant has correctly discharged the Central Excise duty; I find that the reasoning adopted by the both the lower authorities is incorrect as clause no. 4.3 requires the appellant herein to discharge the Central Excise duty correctly and clear the goods after payment of duty while clause no. 3.17 is very particular as to the rates which are to be considered for discharge of duty liability by the appellant. - appellant has been showing the amount for which refund is claimed, in the balance sheet under head loan and in advances. This also indicates that appellant has not expensed out the amounts which have been paid by them as excess Central Excise duty in this appeal. - impugned order are held as unsustainable and liable to be set aside - Decided in favour of assessee.
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