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2016 (11) TMI 481 - HC - Central ExciseRefund - principles of unjust enrichment - section 35H(4) of Central Excise Act, 1944 - whether the rejection of refund on the ground of " undue enrichment" that duty was paid on intermediate products and question of passing on incidence of duty to customers does not arise is justified? - Held that: - in order to attract plea of "unjust enrichment" under section 11B(1), Reference made by Tribunal to Section 11B(2) proviso (c) is not justified as the said provision is not attracted. However, refund was wrongly denied to Assessee and to that extent concurrent findings in favour of Assessee has rightly been recorded by CCE(A) and Tribunal. Hence, the ultimate order of Tribunal is justified and warrants no interference. Both the questions are thus answered in favour of Assessee and against Revenue.
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