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2016 (9) TMI 224 - AT - Central ExciseRefund - unjust enrichment - Whether the revenue is justified in refusing refund for the period September 2000 to February 2001 on the ground of unjust enrichment or not, when the amount of duty paid by the appellant under protest, during pendency of the appeal before the Honourable Supreme Court, when the issue was sub-judice and admittedly no duty was collected from the buyer of the products - Held that:- the Id. Commissioner have misconceived the concept of unjust enrichment and failed to understand the provisions of Central Excise as well the basic principles of accounting. The appellant have not raised any supplementary invoice for the Dabur Lal Tail cleared during the period September 2000 to February 2001, so, there can be no question of passing of duty on the buyer. Secondly no duty can be passed on to the same buyer for an earlier clearance of some different product, by clearance of some different product in the future time. Further the appellant have deposited the amounts by TR-6 Challans and debited the duty during pendency of their appeal before Honourable Supreme Court, by way of debit entry made in the PLA (Personal Ledger Account). Accordingly there is no question of unjust enrichment involved under the facts and circumstances of the case. Therefore, I direct the Adjudicating Authority to disburse the refund of ₹ 1,86,40,263 within a period of 30 days from the date of receipt of this order along with interest, from 3 months after the date of application for refund, being 3/5/05. - Decided in favour of appellant with consequential benefits
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