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2016 (3) TMI 477 - AT - Central ExciseRefund claim - duty liability subsequent to clearance of their products - whether sanctioning of the refund will lead to unjust enrichment? - Held that:- Hon'ble High Court in the case of Commissioner of Central Excise, Chandigarh vs. Modi Oil & General Mills (2007 (1) TMI 31 - HIGH COURT , PUNJAB & HARYANA ) had held that any amount paid subsequent to clearance of the goods, the question of unjust enrichment will not apply The appeal can be disposed of only on the point whether the appellant had discharged the duty liability subsequent to clearance of their products. It is very much clear that the payment of differential duty was made after clearance of the goods and amount was paid on insistence by the Preventive Officers on 8.11.2006. Subsequently, on adjudication, the said demand has been set aside by the adjudicating authority. On a specific query from the bench, learned Counsel submits that the Revenue has not preferred any appeal against such dropping of the demand by the adjudicating authority. If that be so, the denial of refund of an amount paid subsequent to clearance of the goods, seems to be inappropriate on the face of the judgment by Hon'ble Bombay High Court in the case of Rockett Engg. Corporation Ltd. (2014 (3) TMI 754 - BOMBAY HIGH COURT ), wherein it has been held that when duty is paid after clearance of goods, on insistence of anti-evasion branch, burden of duty is not passed on to the customers - Decided in favour of assessee
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