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2018 (1) TMI 1125 - AT - Central Excise100% EOU - Refund of additional customs duty paid erroneously - rejection on the ground that the appellant is not eligible for the benefit of N/N. 23/2003 and also on the ground of unjust enrichment - Held that: - The subject goods were leviable to Sales Tax / VAT and the payment of Sales Tax / VAT was deferred to the point of sale. As there is no exemption from VAT / Sales Tax, per se, the benefit of the notification cannot be denied to them. Unjust enrichment - Held that: - appellant argues that the authorities below have assumed that the appellants have passed on the incidence of duty to the customers. That their accounts would show that the duty element has not been passed on to their customers. The appellant has presented an arguable case for reconsideration of the matter. We therefore deem it fit to remand the matter to the adjudicating authority for reconsideration of both the issues - appeal allowed by way of remand.
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