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2008 (8) TMI 308 - CESTAT CHENNAIRefund of excise duty subject to unjust enrichment when rate of duty was reduced but assessee continued to pay higher duty on the basis of cum-duty price. – Held that, all the invoices/Gate Passes on which the goods have been cleared show cum-duty price and increase/decrease has no bearing on sale price and in such a situation bar of unjust enrichment is not applicable. Excise duty stood included in the sale price of the goods cleared during the material period, indicating that the duty burden reached the customers, in which case the claim of the party for refund of the duty is hit by unjust enrichment. In the light of the binding case law, it is established that the respondent had passed on the excess duty, refund of which was claimed. Therefore, refund of the said amount would involve unjust enrichment. It is ordered that the duty found to have been paid in excess may be sanctioned and deposited in the Consumer Welfare Fund. The appeal filed by the Revenue is allowed
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