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2018 (12) TMI 431 - AT - Central ExciseRefund claim - duty was paid under protest - disallowance of deduction claimed on account of secondary packing - whether the cost of secondary packing that is, wooden crates is includable in the assessable value of the final product of the respondent? - Held that:- The refund claim in the present case has arisen from the order of demand case which was decided by this Tribunal and the same was upheld by the Hon’ble High Court of Gujarat. In this position, the respondent is prima-facie entitled for the refund of duty paid on merit. Unjust Enrichment - Held that:- Since refund in the present case is governed by the provisions of Section 11B of Central Excise Act, 1944, the refund under the mandate of said law must pass the test of unjust enrichment. Appeal allowed by way of remand to reconsider the issue afresh.
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