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2023 (8) TMI 270 - GUJARAT HIGH COURTRebate claim - rejection on the ground of unjust enrichment - duty of excise paid by the manufacturer has been passed on to the merchant exporter or not - HELD THAT:- In the instant case, the respondent had exported goods through merchant exporter M/s. Syngenta India Limited. However, without any material on record and despite this clear observation, the department introduced the concept of “unjust enrichment” to reject the rebate claims of the petitioner. Even the Tribunal, invoking Sec. 35(B) of the Act, unnecessarily relegated the petitioner to the revisional authority when the only principal question that was decided and as a matter of principle within the parameters of Rule 18, the Appellate Authority had also accepted that in claims of rebate, the concept of unjust enrichment was foreign. There was, therefore, no reason why the rebate claims of the petitioner should not have been processed in accordance with the rule position and such claims be granted. The respondents are directed to uphold the rebate claims sanctioned by the Assistant Commissioner, Central Excise & Customs & Service Tax, Division-II, Ahmedabad, vide its order dated 21.06.2017 - Petition allowed.
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