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2018 (3) TMI 627 - HC - Central ExciseRefund claim - unjust enrichment - Whether the doctrine of unjust enrichment in Section 11B of the Act is applicable to the facts of the case, having regard to the fact that the amount in dispute charged as excise duty in the debit side of profit and loss account constituted cost of manufacture and absorbed by sale vale depicted in credit side of that account? - matter was referred to Third Member. Held that: - The third Member has noted that a sum of ₹ 8,40,120/- had been adjusted by the department from the amount of ₹ 18,75,000/-. This amount had been paid by way of debit entries RG23A and therefore, he has come to the conclusion that if the amount of ₹ 8,40,120/- was adjusted without invoking the bar of unjust enrichment to the said amount. The department was not justified in applying the bar of unjust enrichment to the remaining amount of ₹ 10,34,880/- without there being any cogent material or evidence to support it and without the department having considered the cost structure of goods for that amount. The final decision taken by the third Member that the bar of Section 11B of the Act did not apply in the present case, is correct and justified - appeal dismissed - decided against Revenue.
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