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2018 (8) TMI 1329 - AT - Central ExciseRefund claim - the respondent had received the differential Central Excise duty from its buyers through debit notes - unjust enrichment - Classification of goods - Bio-95 and Herbal Pet wash - Held that:- It is evident that the respondent had enjoyed the duty benefit all along and utilised such amount for its business requirement. Hence, it cannot be said that the respondent had suffered any injury or loss on account of payment of such differential duty, for which the refund claimed amount should be paid to it and not credited to the Consumer Welfare Fund - Further, on perusal of the Balance Sheet for the year 2005-06, it is found that refund amount, in question, had not been reflected by the respondent under the heads of account of Loans & Advances, as “claims receivable” from the Central Excise Department. There is no merit in the impugned order, so far as it allowed the refund benefit in favour of the respondent - appeal allowed - decided in favor of Revenue.
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