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2014 (1) TMI 419 - CESTAT NEW DELHIRefund of duty rejected – Doctrine of unjust enrichment – Held that:- The merits of the case stand held in favour of the assessee, the issue of unjust enrichment is required to be examined - the appellant bifurcated the total consideration received from their customers into the value of the goods as also excise duty shown separately on the invoices - The total of the cost plus excise duty was being recovered from their customers - examination of invoices clearly show that the excise duty paid by the appellant was being recovered from their customers - the appellant has not been able to discharge the onus placed upon it for proving that excise duty has not been recovered from their customers - total consideration received by them from their customers prior to disputed period stand bifurcated into the cost and excise duty (though the total remained the same) makes it very clear that it was the cost of the product which was reduced by the appellant during the relevant period and the that the refund claim is not admissible on the basis of unjust enrichment where reduced cost along with leviable excise duty was being recovered by them – Decided against Assessee.
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