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2021 (4) TMI 1164 - HC - Central ExciseRefund claim - Applicability of Doctrine of unjust enrichment - manufacturer paid the differential disputed excise duty under protest when the assessment was finalized in favour of the manufacturer - HELD THAT:- Indisputably, the application was filed by the appellant as a buyer of the goods from the supplier namely the said M/s.Fenner India Ltd., which paid duty under protest after the period of limitation prescribed in law and therefore, this would dis-entitle the claim of refund to the assessee as prayed for by applying the law laid down by the Hon’ble Supreme Court in the case of COMMISSIONER OF C. EX., MUMBAI-II VERSUS ALLIED PHOTOGRAPHICS INDIA LTD. [2004 (3) TMI 63 - SUPREME COURT], wherein it was held that the purchaser of the goods was not entitled to a claim for refund of duty made under protest by the manufacturer without complying with the mandate of Section 11B of the Act. The appellant – assessee has not made out any case to interfere with the impugned order passed by the Tribunal - Appeal dismissed and the substantial questions of law framed are answered against the assessee.
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