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2023 (12) TMI 432 - AT - Central ExciseViolation of principles of unjust enrichment - Denial of access to eligible refund of duties of central excise, arising from finalization of provisional assessment for clearances effected from April 2011 to June 2011 - HELD THAT:- It is seen that several orders of the Tribunal have held that such refunds cannot be withheld on the ground of unjust enrichment. Furthermore, these were not only accepted but also those in which first appellate authority followed the decision of the Tribunal. Reliance can be placed in M/S. SAVITA OIL TECHNOLOGIES LTD. VERSUS COMMISSIONER OF CGST & CE, BELAPUR [2023 (2) TMI 1225 - CESTAT MUMBAI] where it was held that In case of N G Thakkar [2012 (3) TMI 248 - BOMBAY HIGH COURT] it has been held that the decisions of the lower appellate authorities that the duty element has not been passed on to the customers is based on verification of the evidence adduced by the assessee. There are no merit in the impugned order which is set aside - appeal allowed.
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