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2018 (8) TMI 1331 - AT - Central ExciseRefund of excess Excise Duty paid - refund was rejected on the ground that no excess duty had been paid by the appellant in respect of the excisable goods removed from the factory and sold to the ultimate consumer - unjust enrichment - Held that:- It’s evident that the appellant had paid excess excise duty, than the duty amount actually payable on the goods ultimately sold to the consumers. The invoice and other documents available in the case records, clearly show that the excess duty has been paid by the appellant. Doctrine of unjust enrichment - Held that:- The Chartered Accountant firm in its certificate dated 25.06.2015 has certified that the Balance Sheet maintained by the appellant clearly showed that excise duty has not been claimed from the buyer of the goods and the same has been reflected in “Excise Duty Refund Receivable Account” - the refund claim will not be denied on the ground of doctrine of unjust enrichment. Appeal allowed - decided in favor of appellant.
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