2009 (2) TMI 613

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....hri Sansar Chand, DR, for the Respondent. [Order]. -  Claim for refund of Rs. 99,792/- filed by the appellant herein has been rejected on the ground of unjust enrichment. 2. I have heard both sides. The appellant who are engaged in the manufacture and clearance of excisable goods falling under chapter 72 of the First Schedule to the Central Excise Tariff Act, 1985 had supplied 7....

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....e, confirms the stand of the appellant that the duty was not collected by them from their buyer. In these circumstances, the decision of the Larger Bench of the Tribunal in S. Kumar's Ltd. v. CCE, Indore - 2003 (153) E.L.T. 217 (Tri. LB) holding that the bar of unjust enrichment is not applicable when duty is not collected by the assessee is squarely applicable, the above decision has been followe....