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2016 (5) TMI 1044 - AT - Central ExciseRefund claim - excess duty paid as regards to abatement - refund claim sanctioned but credited to consumer welfare fund under the provisions of 11B(2) of Central Excise Act, 1944 - No evidence produced regarding unjust enrichment - Held that:- it is found that appellant had submitted detailed reply along with various documents and explanation of documents. In the Order-In-Original, the adjudicating authority credited the sanctioned refund amount to the consumer welfare fund only on the basis of judgments in cases of Beckon Electronics Pvt. Ltd Vs Commissioner of Central Excise, Rajkot [2004 (2) TMI 431 - CESTAT, MUMBAI] and CCE Mumbai Vs Allied Photographics India Ltd [2003 (11) TMI 91 - SUPREME COURT OF INDIA] whereas the Adjudicating authority did not whisper anything about the documents submitted by the appellant. This clearly shows that no verification in respect of unjust enrichment was carried out by the Adjudicating authority.Therefore, the impugned order is set aside and appeal is allowed by way of remand to the Adjudicating authority. The appellant shall produce all the documents necessary to verify that incidence of refund amount has not been passed on to any other person. - Appeal disposed of by way of remand
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