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2017 (8) TMI 785 - AT - Central ExciseUnjust enrichment - refund claim - Section 4A of the Central Excise Act - whether the doctrine of unjust enrichment is attracted where the appellants have cleared the goods on MRP based assessment, as required under Section 4A of the Central Excise Act? - Held that: - this Tribunal in the case of Amadalavalasa Cooperative Sugars Ltd [2007 (1) TMI 432 - CESTAT, BANGALORE] and in the case of Girish Foods & Beverages [2007 (2) TMI 28 - CESTAT, MUMBAI] have held that where clearances were based on MRP or fixed-price it have been held that the duty differential burden was not passed on and accordingly, unjust enrichment is not attracted. It is an admitted fact that the appellant have received the same price/MRP for clearances of goods on 06 December, 07 December, 08 December, and so on. Accordingly there can be no presumption that the appellant have passed on the excess duty deposited erroneously on 07 December, to the buyer of the goods - the doctrine of unjust enrichment has been satisfied by the appellant assessee and appellant are entitled to refund of the amount in question. Appeal allowed - decided in favor of appellant.
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