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2018 (11) TMI 1143 - AT - Central ExciseRefund claim - unjust enrichment - section 11B of Central Excise Act, 1944 - matter was remanded to test the issue of unjust enrichment, whether the appellants have passed on the incidence of refund to any other person or otherwise? - Held that:- There is no dispute that the amount of ₹ 38 lakhs was paid by the appellant as duty under the head ‘Excise duty’ which on the adjudication was appropriated against the confirmed demand. Therefore, it cannot be said that amount of ₹ 38 lakhs deposited by the appellant is not towards duty but only as a pre deposit. Even if it is considered that the amount paid is not duty, the only mechanism provided in Central Excise Act for refund is under section 11B of Central Excise 1944. The issue is decided in the case of M/S. PETRONET LNG LIMITED VERSUS COMMISSIONER OF CUSTOMS, AHMEDABAD [2018 (8) TMI 111 - CESTAT AHMEDABAD], where it was held that the core issue decided is duty or deposit, the refund is governed by section 11B of the Central Excise 1944. The issue of unjust enrichment has to be dealt with before sanctioning of any refund - Appeal dismissed - decided against appellant.
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