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2017 (11) TMI 749 - AT - Central ExciseRefund claim - doctrine of unjust enrichment under Section 11B - Held that: - The appellant is a unit of Ministry of Defence. They have manufactured vehicles such as Shaktiman Trucks and supply the same for defence use. The bar of unjust enrichment will be applicable in those cases where the incidence of excise duty involved has been passed on to some other person - In the present case, it is obvious that the Ministry of Defence cannot pass on the incidence of duty to any other agency. Consequently, the refund will be payable in cash - appeal allowed - decided in favor of appellant.
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