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2017 (8) TMI 160 - AT - Central ExciseRefund Claim - unjust enrichment - Rule 7 of Valuation Rules - whether the appellant have realized excess duty which they have kept with themselves without passing it further to the consumers? - Held that: - the excise duty element has nowhere been separately mentioned in the sale invoices being issued from the depot. Hence, it cannot be ascertained whether the duty element was not borne by the ultimate buyers. Since the ultimate buyers have paid the entire amount mentioned in the invoices, it is evident that the entire duty element has been borne by the ultkmate buyers. As the entire amount has been recovered from the ultimate buyers including the duty element, unjust enrichment is attracted. It is not the case of the appellant that excise duty does not for part of the value of clearances from depot. In the present case, there is no provisional assessment but final duty payment. Appeal dismissed - decided against appellant.
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