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2016 (12) TMI 1228 - AT - Central ExciseRefund - Provisional assessment - Unjust enrichment - Held that: - As per the provisional assessment and finalization thereof it was found that excess paid duty arose for the reason that the value applied on the clearances of the goods from the factory is higher than the actual sale value charged from the depot - There is no evidence which shows that this excess paid amount was otherwise collected either from the same buyer or from any other person. In this position, I find that the lower authorities have wrongly credited the amount of excess paid duty into consumer welfare fund - Appeal disposed of by way of remand.
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