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2019 (3) TMI 1486 - CESTAT MUMBAIRefund of excess duty paid - finalization of provisional assessment - unjust enrichment - Held that:- Both sides have fairly admitted before us that all the sales invoices issued from depots and corresponding transfer invoices issued from the factory were not examined to ascertain whether the amount of duty shown in the depot invoice was higher in comparison to the factory gate invoices. The learned Advocate on sample basis demonstrated before us that in majority of the cases the excise duty shown in the depot invoice is higher in comparison to the factory gate invoice and on that basis the refund amount of ₹ 96,61,872/- cannot be said to hit the issue of unjust enrichment. Also, proper scrutiny has not been carried out by the adjudicating authority in examining the respective invoices along with other evidences to ascertain the fact whether the incidence of differential duty claimed as refund had been passed on to the customers or otherwise. The matter remanded to the adjudicating authority to consider the issue of unjust enrichment afresh, taking note of all the invoices issued from the factory and that of depot and other evidences on record and that would be produced by the appellant during the course of denovo proceeding - appeal allowed by way of remand.
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