2014 (2) TMI 1336

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....al) Shri M.H. Patil, Advocate for the appellant Shri Shobha Ram, Commissioner (AR) for the respondent JUDGEMENT Per: P.R. Chandrasekharan: The appeal is directed against Order-in-Appeal No. YDB/266/2010/M-II/2010 dated 31/05/2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone  II. 2. Vide the impugned order, the lower appellate authority has rejected the....

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....dence of duty on which refund has been claimed has not been passed on directly or indirectly to any other person.' 2.1. Accordingly, he has rejected the claim of the appellant for not passing the bar of unjust enrichment. The appellate authority has also rejected the refund claim on the very same ground. Aggrieved of the same the appellant is before us. 3. The learned counsel for the appella....

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.... naphtha used in generation of electricity which in turn was used in the manufacture of goods and if the electricity is used for other purposes, the appellant would not be eligible for the benefit of duty exemption and therefore, the refund claim should be reduced proportionately and this order of the appellate authority has become final. However, he fairly submits that this point was not brought ....