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2018 (4) TMI 1151 - AT - Central ExciseRefund claim - unjust enrichment - Held that: - the only product sold and for which the consideration received by the appellant was electricity. Admittedly, the tariff of such electricity was fixed by the State authorities. The appellant had no flexibility in this regard. As such, the question of passing on the duty burden suffered in the workshop, on the goods which were captively consumed in the repair of transformers, which were again consumed in the distribution of electricity, does not arise. The appellants have been incurring losses during the material time and there is sufficient evidences to show that the tariff of electricity did not vary during the material time attributable to excise duty paid by appellant. Appeal allowed - decided in favor of appellant.
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