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2019 (5) TMI 1283 - AT - Central ExciseRefund of amount paid under protest - undervaluation - principles of unjust enrichment - HELD THAT:- It is an undisputed fact that the payment was made under protest by the assessee during investigation and a perusal of one of the earliest Order-in-Original dated 30.01.2014 clearly reflects appropriation of payments made by the appellant towards the duty liability and the said order also incorporates the major payment being recovered by way of appropriation, except perhaps penalty. There are no disputes with regard to the CA certificate furnished by the assessee, on which the adjudicating authority has tried to make an issue. But on the other hand, the appellate authority has not discussed about it - The case of the adjudicating authority that the duty was passed on to the appellant’s unit at Baddi, Himachal Pradesh, does not hold water since while issuing the remand order, the Commissioner (Appeals) himself in his order dated 03.01.2017 has clearly observed that the amounts which were claimed as refund were relating to the amounts paid after clearance of goods and not passed on. Apparently, there is no challenge against this finding by the Revenue nor has the impugned order found anything wrong with the above findings. Thus, the case of the assessee that it has not passed on the duty element stands established - there is no scope to allege unjust enrichment. The appellant is entitled for refund - appeal allowed - decided in favor of appellant.
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