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2009 (1) TMI 207 - HC - Central ExciseRefund – applicability of unjust enrichment – department and argued that in the price declaration dated 27-1-1998 the assessable value and duty have been shown separately in respect of various varieties. The sale price at the depot constitute the assessable value of the duty of the Central Excise. Learned counsel has emphasised that the assessee-respondent has passed on the duty incident to the buyer of the finished goods and, therefore, it would not be entitled to retain the same. He has maintained that the doctrine of undue enrichment would apply – held that in pursuance to Rule 52A of the Rules the assessee is required to furnish various particulars/declarations. It is not a case where the assessee had paid any duty and recovered the same. The declaration in the invoice is in pursuance of statutory requirement. Therefore, the doctrine of undue enrichment would not be attracted to the facts of the present case. Refund is allowed.
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