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2017 (12) TMI 329 - AT - Central ExciseRefund of excess duty paid - unjust enrichment - Held that: - M/s Swan Mills had paid duty on Yarn used captively in manufacture of Fabrics which was otherwise not exempted - The Commissioner (Appeals) while remanding the case to the adjudicating authority had directed to take assistance of Assistant Director (Cost) to ascertain as to whether the incidence of duty was passed on or otherwise. The Deputy Commissioner got verified the books of accounts from the Assistant Director (Cost) and held that incidence of duty was not passed on and refund claim filed from the date of knowledge was within time - also, the Bar of unjust enrichment would not apply for refunds which has arisen out of deemed finalization of assessment i.e from the AD(cost) report/ certificate in which it was shown that the incidence of duty was not passed on. Time limitation - Held that: - the refunds cannot be rejected on the grounds of time bar - reliance placed in the case of Commissioner of Central Excise, Raipur Versus M/s. Simplex Engineering & Foundary Works P. Ltd [2015 (11) TMI 662 - CESTAT NEW DELHI]. In absence of anything contrary on record to such cost report the unjust enrichment and issue of time bar would not arise and the same cannot be grounds to reject the refunds - refund allowed - appeal dismissed - decided against Revenue.
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