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2017 (9) TMI 1957 - AT - Central ExciseRefund of service tax paid - full price to be borne by appellant or some part to be recoverable from the buyers - denial of refund on the ground of unjust enrichment - HELD THAT:- In this case, it is a fact on record that price of sugar is fixed, therefore, whatever duty is payable by the appellant, the same is borne by appellant and no part of duty is recoverable from the buyers as the price of sugar is includible in all taxes in the fixed price of sugar. In these circumstances, bar of unjust enrichment is not applicable. Appeal allowed - decided in favor of appellant.
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