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2009 (6) TMI 530 - AT - Central ExciseRefund- Unjust enrichment- The relevant facts that arise for consideration are the respondents herein were charged with mis-classification of the product and the case was initiated against them. During the pendency of the classification of the said product, “Crane brand Betel Nut Powder”, the respondent had paid the duty under protest on the said products, cleared earlier. Consequent to the decision of the Hon’ble Supreme Court in their favour, respondent filed an application for the refund of such amount. The said refund claim was rejected by the Adjudicating Authority on the ground of doctrine of unjust enrichment. Aggrieved by such an order, the respondent preferred an appeal before the learned Commissioner (Appeals). The learned Commissioner (Appeals) after narrating the facts and circumstances of the case came to the conclusion that the impugned order passed by the Adjudicating Authority in rejecting the refund claim of the respondent needs to be set aside and he did so. Revenue is aggrieved by such an order and is before the Tribunal. Held that- , we do not find any merits in the appeal filed by the Revenue. The impugned order is correct and legal and needs to be upheld and we do so. The appeal is rejected.
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