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2017 (5) TMI 811 - AT - Central ExciseRefund of Additional Excise Duty - denial on the ground of unjust enrichment - whether in a case where goods have been sold by the appellant, cum-duty and the price is fixed, in that circumstances, merely mentioning AED in the invoices as per the statutory requirement of the Central Excise Rules, the bar of unjust-enrichment is applicable to the facts or not? - Held that: - The said issue has been dealt by the Hon ble Punjab & Haryana High Court in the case of Uniproducts (India) Limited [2009 (1) TMI 207 - PUNJAB & HARYANA HIGH COURT], where it was held that in pursuance to Rule 52A of the Rules the assessee is required to furnish various particulars/declarations as per Serial No. (ix) to (xiii) of the proforma as reproduced above. It is not a case where the assessee had paid any duty and recovered the same. Therefore, the doctrine of undue enrichment would not be attracted - bar of unjust-enrichment is not applicable to the facts of this case - refund allowed - decided in favor of assessee.
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