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2014 (10) TMI 798 - CESTAT NEW DELHIDenial of refund claim - Unjust enrichment - Held that:- Appellants have submitted before Commissioner (Appeals) the balance sheets for the relevant period, wherein the said excess payment of duty was reflected as “advance payment/credit”. The said fact was also confirmed by Shri R.S. Malhotra, General Manager of the appellants. The appellants also took a stand that they debited the account of clearing agent inasmuch as it was his mistake. They further clarified that they have withheld the payment of CHA and the said amount would be given to the CHA only on receipt of the same from Revenue - appellants have placed on record sufficient evidence to reflect that the amount has been mentioned in the balance sheet as recoverable and the payments of the CHA has also been withheld meaning thereby that the excess duty paid by them stands adjusted against the payments of the CHA for the time being. All these facts are sufficient to establish that the excess payment was not passed on to the buyer. Accordingly, I set aside the impugned order with the consequential relief to the appellant - Decided in favour of assessee.
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