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2003 (11) TMI 156 - AT - Central ExciseRefund claim - Unjust enrichment - HELD THAT - It is seen that department has held that the appellants are entitled to the benefit of notification in respect of duty paid naphtha received by them from their supplier. The duty was paid and that amount of duty paid has not been taken into consideration by the State Government while arriving at the tariff rates. The tariff rates have been arrived at much earlier and have remained constant. The appellants have clearly shown that they have incurred huge losses and those losses are absorbed by the Government of Tamil Nadu. This fact by itself cannot be a pointer that partly directly or partly indirectly the amounts are reimbursed from the consumers of the electricity through the grants of the State Government as stated in the written submissions filed by Revenue. It has been clearly accepted in the written submissions that appellants have incurred huge losses and the appellants through their balance sheet have shown that these amounts are sundry receivables and are not recoverable. Respectfully following the ratio laid down by the Apex Court in the case of Solar Pesticides 2000 (2) TMI 237 - SUPREME COURT the impugned order is set aside and appeal allowed with consequential relief as per law.
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