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2017 (4) TMI 1123 - AT - Central ExciseRefund claim - duty paid by the ONGC (by whom appellants bought scrap) by encashing the bank guarantee of appellants - denial on the ground of unjust enrichment that the appellants have not produced any original duty paying document to evidence the appellant's payment of duty and to further evidence that the incidence of duty was borne by them - Held that: - The appellants as a buyer is entitled for refund of duty on the goods purchased by them, therefore, appellants are legally entitled for claiming the refund. In such case, the appellants cannot be insisted to provide the original duty paying document in their name as the proof of payment of duty. As regards unjust enrichment, we find force in the argument of the ld. counsel that the goods were produced and sold without payment of duty in the year 1999 whereas the excise duty was paid in 2002 due to the demand proceedings was initiated by the department. There is no question of passing of the said duty by the appellants to the buyer of such goods. Appeal allowed - decided in favor of appellant.
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