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2023 (6) TMI 6 - CESTAT MUMBAIRefund of duty paid under protest - unjust enrichment - non consideration of cost accountant certificate - denial of the refund claims filed by the appellant on the ground that appellant has not been able to establish that they have not passed on the burden of duty claimed as refund on the consumer of goods. HELD THAT:- The issue involved in matter is no longer res-integra. Tribunal has in case of COMMISSIONER OF C. EX., COIMBATORE VERSUS FLOW TECH POWER [2006 (1) TMI 37 - HIGH COURT OF JUDICATURE (MADRAS)] held that There was a factual finding by the authorities below that the duty had been paid under protest and the question of time bar would not arise. Hence, the argument that the petitioner paid the duty without protest is rejected. In respect of unjust enrichment, the facts reveal that the price was a composite one fixed by the Ministry of Agriculture. The factual position is that the duty had been absorbed by the assessee and it was submitted that the Chartered Accountant's Certificate dated 08.07.2002 and the profit and loss account, also confirm that the duty paid on the impugned goods had been absorbed by the assessee and had been shown as expenditure in profit and loss account and had not been passed on to the customer. The issue involved in the present case is squarely covered by the above referred decision of Hon’ble Madras High Court. Following the above decision there are no merits in the impugned order - appeal allowed.
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