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2017 (1) TMI 286 - AT - Central ExciseRefund claim - the Tribunal allowed the appeal by way of remand to the original authority to re-determine the quantum of refund claim - the Adjudicating authority determined an amount of ₹ 10,47,536.58 only as refundable, but ordered to transfer the same to the Consumer Welfare Fund in terms of Section 11B(2) read with Section 12B of the Central Excise Act, 1944 and rejected the refund claim of Central Excise duty amounting to ₹ 3,68,119.06, ₹ 6,72,072.91 and ₹ 88,138.23. Held that: - the Tribunal followed the decision in the case of Hindustan Lever Ltd. [2004 (7) TMI 112 - CESTAT, NEW DELHI] on the issue of applicability of unjust enrichment. It is evident that the respondent themselves stated the facts for non-applicability of unjust enrichment and in this context, the Adjudicating Authority held that the refund is hit by unjust enrichment. The lower authorities have failed to consider the Tribunal's order dated 20.01.2005 in proper perspective in the context of the facts and circumstances of the case - It is appropriate that the Commissioner(Appeals) should have examined the facts of the case in light of the decision of the Tribunal vide order dated 20.01.2005 and to decide afresh after following the principles of natural justice. Appeal filed by revenue is allowed by way of remand.
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