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TMI Blog2018 (5) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... s also issued the certificate, certifying that the incidence of duty has not been passed on by the appellant to any other person and the incidence of such amount has been borne by it - the doctrine of unjust enrichment is not applicable - refund allowed - appeal allowed - decided in favor of appellant. - E/179/2008-SM - Final Order No. A/57088/2017-SM(BR) - Dated:- 12-9-2017 - Shri S.K. Mohanty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 679 (Tri.-LB)], holding that galleries were not to be included In the computation of length of chambers. As per said decision of the Tribunal, lesser amount of duty was required to be paid in respect of the galleries. Since the appellant had paid higher duty during the disputed period, claimed such duty as refund before the Jurisdictional Central Excise Authorities. The ld. Dy. Commissioner of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) has upheld the adjudication order. Hence, the appellant has filed the present appeal before the Tribunal. 3. The ld. Advocate appearing for the appellant submits that the incidence of excess paid duty has been borne by the appellant and the same has not been passed on to any other person. Thus, she submits that the doctrine of unjust enrichment is not applicable in this case and the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, the Chartered Accountant has also issued the certificate, certifying that the incidence of duty has not been passed on by the appellant to any other person and the incidence of such amount has been borne by it. Further, affidavit issued by the buyer of the goods indicates that they have not paid the excess duty claimed by the appellant in its invoice. Thus, the above documents prove be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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