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2015 (3) TMI 381 - AT - Central ExciseRefund claim - Wrong classification of goods - Demand of differential duty - Unjust enrichment - Payment of duty under protest - Held that:- The fact that the respondent has paid the differential duty under protest after clearance of the goods, these are not in dispute. The case law relied by the ld. AR are not relevant to the facts of the case as in Maharashtra Cylinder Ltd. (2003 (8) TMI 96 - CESTAT, MUMBAI) there was a price variation in the agreement. In the case of Gujarat State Fertilizers & Chem. Ltd. (2004 (1) TMI 143 - CESTAT, NEW DELHI), the duty was paid at the time of clearance of the goods. But in this case, the duty in dispute has been paid after the clearance of the goods. Further, facts of the case are very much similar to the case of Easter Industries Ltd (1999 (8) TMI 915 - CEGAT, NEW DELHI), wherein the Tribunal held that the duty has been paid by making debit entry is made subsequent to the clearance of the goods to the effects that the incidence of duty has not been passed on the buyers. Therefore, I do not find any infirmity in the impugned order, same is upheld as revenue has not produced any evidence on record that duty incidence has been passed on to the buyers. - Decided against Revenue.
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