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2017 (10) TMI 266 - AT - Central ExciseRefund claim - unjust enrichment - duty was paid under protest - the appellants have returned the money to the customer through cheques - Held that: - the ruling relied upon by the learned Commissioner (Appeals) of the Apex Court in case of Grasim Industries Ltd. [2011 (8) TMI 689 - SUPREME COURT OF INDIA] is not applicable in the facts of the present case, as in Grasim case, the duty had not been paid under protest, as in this case. Secondly refund was claimed on 28th November, 1990 and subsequent to that, Grasim had issued credit notes on its another division or unit, to which they had cleared the goods. Subsequently on 07/08/1991 the refund claim was allowed vide Order-in-Original dated 22nd September, 1992. Under such facts and circumstances, the Apex Court was pleased to uphold the disallowance of refund. The transaction being between the two units of the same company. Such facts are not obtaining in the present appeal - the finding of the learned Commissioner (Appeals), as regards unjust enrichment is cryptic and nonspeaking, without there being an enquiry made by him - Order-in-Original restored.
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