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2017 (7) TMI 126 - AT - Central ExciseRefund of excess paid duty - denial on the ground that the appellant should have adopted the provisional assessment in terms of Rule 7. In failure to opt for the provisional assessment whatever duty was paid at the time of clearance is the correct duty and the same cannot be claimed as refund - unjust enrichment - Held that: - since the appellants have cleared the goods to their sister concern, it does not involve sale, therefore the question of passing of either the value of goods or the duty paid thereon does not arise. Therefore firstly no incidence of any duty was passed on to their sister concern - The contention of the revenue that since the duty was based on sale value of their sister concern is absolutely incorrect for the reason that there is no sale to the sister concern. There is no question of passing of any element either value or duty to the sister concern. Moreover, the recipient unit being in Roorki availing the area based exemption also do not claim the cenvat credit. In view of this fact, the excess paid duty is refundable to the appellants - appeal allowed by way of refund.
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