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2018 (4) TMI 612 - AT - Central ExciseRefund claim - unjust enrichment - case of appellant is that Since the transaction is of job work and not of sale there is no question of passing of incidence of duty to the principal - whether the refund claim of appellant is hit by unjust enrichment or otherwise? - Held that: - duty was deposited during investigation with reference to removal of goods manufactured by appellant on job work basis - the goods were undisputedly dutiable therefore payment made by the appellant is differential duty therefore it cannot be said that amount paid by the appellant is deposit and not the duty. The refund of duty paid in excess is subject to test of unjust enrichment as provided under Section 11B of Central Excise Act, 1944 - unjust enrichment is very much applicable in the present case which the appellant could not prove that incidence of duty has not been passed on to any other person, accordingly, impugned order is sustainable. Appeal dismissed - decided against appellant.
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