2011 (3) TMI 548

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....an, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. -  This appeal is by the revenue challenging the order passed by the Tribunal [2008 (232) E.L.T. 309 (Tri.-Chennai)] which held that the Doctrine of Unjust Enrichment is not applicable to the facts of this case and therefore the assessee is entitled to the refund of the duty paid under protest. 2. The assessee is M....

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....d alcohols and passed on to it. Accordingly, the assessee repaid the duty collected from the buyer and therefore, this is not a case of unjust enrichment. Accepting the said case, the Tribunal held that they have established their claim with documentary evidence i.e., in pursuance of the debit notes raised by the buyer, they have repaid the duty paid by him to the assessee and therefore a case of ....

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....urden of duty to the customers, then he would not be entitled to the refund of the said amount by virtue of any order passed by the authorities upholding the exemption or ordering for refund of the amount on any other ground. 5. In this case, the duty was collected and after the order of the original authority the duty was repaid in terms of the understanding between the assessee and the b....