2015 (8) TMI 1173

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....e   For the Respondent : Rule Served   JUDGMENT (PER : Mr. Vijay Manohar Sahai, A.C.J.) We have heard learned advocate Ms. Nayna Gadhvi for the appellant. Though rule has been served, no one appears for the respondent. 2. This appeal was admitted on the following substantial question of law. "Whether or not, the refund of Central Excise duty is admissible under Section ....

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....as been held that excise duty paid by the Industry or assessee and it has been passed on to the consumers or the purchasers of the goods, then the assessee is not entitled to claim any refund of the amount from the Central Excise Department, as such a claim would amount to unjust enrichment. This decision has been followed by the Apex Court in the case of SAHAKARI KHAND UDYOG MANDAL LTD. VS. COMMI....