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2016 (11) TMI 1203 - AT - Central ExciseRefund - Principles of unjust enrichment - periodical revision of the price depending on the price prevailing in the market - whether the appellant have passed on the burden of Central Excise Duty and accordingly the amount found refundable to them have been rightly transferred to consumer welfare fund? - Held that: - the appellant have not received a single rupee more than the settled amount of ₹ 600/- per meter from the buyers. We further, notice that there is no dispute as regards this fact and the entitlement of refundable amount is not in dispute. So far the issue of unjust-enrichment in concerned we hold that under the admitted facts, the appellant has not received a single rupee more than the settled amount of ₹ 600/- per meter from the buyers, there is no case of unjust enrichment made out. Accordingly relying on Ruling of Apex Court in the case of HPL Socomax Ltd. [2015 (5) TMI 492 - SUPREME COURT] we hold that the appellant is entitled to refund. Allowing the appeals of the appellant we direct the revenue authority to grant the refund within 90 days from the receipt of this order along with interest as per the Rules - appeal allowed.
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