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2005 (1) TMI 208 - CESTAT, NEW DELHIRefund claim - Unjust enrichment - duty burden - manufacture of aluminium shapes and sections - HELD THAT:- Having failed to prove the non-passing of the incidence of duty to the buyers, the refund claims of the appellants have been rightly held to be hit by the principle of unjust enrichment. The appellants cannot be permitted to enrich themselves by collecting the duty from both ends i.e. Government as well as the consumers/buyers. Thus, it was observed by the Tribunal that the bar of unjust enrichment was not attracted. But such is not the position in the present case. Moreover, the law laid down in both those cases being contrary to the law pronounced by the Apex Court in Mafatlal Industries and CCE [1996 (12) TMI 50 - SUPREME COURT], Mumbai v. Allied Photographics India Ltd.[2004 (3) TMI 63 - SUPREME COURT] referred, cannot be applied to the case of the appellants. Hence, we do not find any illegality in the impugned order and the same is upheld. The appeal of the appellants is dismissed.
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