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2017 (12) TMI 214 - AT - Central ExciseRefund claim - unjust enrichment - Section 11B of the Excise Act - Held that: - Any claim filed for refund of Central Excise duty is to be processed and dealt with only in terms of Section 11B of the Central Excise Act 1944 - Only if it is established that the incidence of such duty has not been passed on, can the refund be paid in cash to the claimant - In the instant case there is no dispute that the duty has been paid in excess and that the refund is admissible on merit. However, on the question of unjust enrichment, there is dispute. In terms of the clear provisions of Section 11B, the refund cannot be paid to the appellant. An agreement to pass on the duty if refunded, cannot come to the aid to of the appellant - appeal dismissed - decided against appellant.
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