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2015 (6) TMI 466 - CESTAT MUMBAI

2015 (6) TMI 466 - CESTAT MUMBAI - 2015 (323) E.L.T. 631 (Tri. - Mumbai) - Denial of refund claim - Unjust enrichment - Held that:- When the goods were manufactured and cleared, the duty rates indicated in the invoices were 25% and the said amount was collected from the ultimate consumer. Under the circumstances, it cannot be said that the incidence of duty has not been passed on to the ultimate consumer and was borne by the appellant. - No merit in appeal - Decided against the assessee. - Appea .....

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the said period, they paid the duty @25% basic + 5% SED under protest as classification of the product was ordered under Heading 3919 by the Assistant Commissioner. The matter was finally settled in favour of the appellant and they filed refund claim. The original authority, vide order No. R/16/CEX/2002, sanctioned the said refund claim but transferred the amount to the Consumer Welfare Fund as per the provisions of Section 12C of the Central Excise Act, 1944. Aggrieved by the said order, the a .....

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