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2017 (11) TMI 272 - AT - Central ExcisePrinciples of Unjust enrichment - refund claim - excess duty paid by mistake - Held that: - the appellant though has shown the excise duty in the invoices but the same has not been taken from the buyers - also, both the authorities have not considered the certificate issued by the Chartered Accountant who has verified from the records and has certified that the appellants have not collected the duty from the buyer with regard to the disputed invoices - also, the appellants have not collected the duty from the buyers and have borne the duty by themselves. Therefore the principles of unjust enrichment are not applicable in the facts and circumstances of this case. The appellant has opted duty from the exemption on 10.07.2007 is also not correct because the appellants have not filed any declaration with the Department in terms of Notification 8/2003 during the entire financial period and the duty was paid by mistake and was not recovered from the buyers and therefore crediting the refund of fee being sanctioned by the original authority is not sustainable in law. Appeal allowed - decided in favor of appellant.
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