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2016 (7) TMI 1022 - AT - Central ExciseRefund - unjust enrichment - higher duty paid on lead acid batteries - issuance of credit notes - Held that:- The enrichment of the person, who has paid the duty and seeks refund would be unjust if he even while not suffering the burden of duty after having passed on the same to another obtains refund and retains such refund with him. There would be nothing unjust where the person who has paid duty and has not passed on that burden to another receives refund thereby reducing the burden which he was not required to bear but had bore. Refund was originally granted. Surprisingly, in the consequential de novo proceedings, the Joint Commissioner took the view that though HBL had not recovered the impugned amount from M/s. ITL, they have failed to prove that this amount have not been recovered from other customers and thus held that the case is hit by unjust enrichment. - the refund has been correctly sanctioned by the original authority - Decided in favor of assessee.
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