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2019 (10) TMI 162 - AT - Central ExciseRefund of excess Excise duty paid - unjust enrichment - authorities below have rejected the refund claim holding that as per the doctrine of unjust enrichment, the duty has been passed on to the buyer - HELD THAT:- The authorities below have rejected the refund claim holding that as per the doctrine of unjust enrichment, the duty has been passed on to the buyer. Mere issuance of credit notes will not establish that the duty has not been passed on to another. The Hon’ble Apex Court in the decision of COMMISSIONER OF CENTRAL EXCISE, MADRAS VERSUS M/S ADDISON & CO. LTD. [2016 (8) TMI 1071 - SUPREME COURT] has well analysed the issue and held that mere issuance of credit notes cannot be the sole basis for holding that the duty has been borne by the assessee and that it has not been passed on to another. The credit of the sanctioned refund to the Consumer Welfare Fund is legal and proper - Appeal dismissed - decided against appellant.
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