2004 (4) TMI 238

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....y Shri J.H. Motwani, ld. Advocate for the appellants and Shri M.H. Sheikh, Ld. JDR for the Revenue, I find refund claim has been denied on the ground of unjust enrichment by observing that the appellant has not been able to place upon record any evidence under provisions of Section 12B of Central Excise Act, 1944 to show that they have not recovered the amount from the customers. The appellant's c....

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....ter Industries Ltd. v. Commissioner - 2003 (161) E.L.T. 1034 (T) = 1999 (35) RLT 696 (Tri) it was held that the presumption under the provisions of Section 12B of Central Excise Act, 1944 as regards unjust enrichment will not be attracted, when the duty is paid subsequent to the date of clearance of the goods. The above view is finally settled and requires no further elaboration. Admittedly in the....