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TMI Blog2020 (9) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- A refund could be granted if the conditions laid down under Section 11B are satisfied and the primary condition is the principle of unjust enrichment. This test the appellant is unable to clear since the appellant is nowhere disputing the fact that it had passed on the duty element to its customers. There has also been an admission that as and when the refund is obtained, the duty element ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has filed this appeal against the Order-in-Appeal No. 235/2019 (CTA-II) dated 31.08.2019 passed by the Commissioner of Central Tax (Appeals-II), C.G.S.T. & Central Excise, Chennai, whereby the rejection of the appellant's claim for refund under Section 11B of the Central Excise Act, 1944 came to be upheld. 2. Heard Shri. R. Anish Kumar, Learned Advocate appearing for the assessee and Shri. L. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant filed its claim for refund of the above tax paid by it and that the above claim came to be rejected by the Adjudicating Authority for the reason of unjust enrichment since it was never disputed by the appellant that the above amount was collected from its customers and consequently, claim for refund of the same would tantamount to unjust enrichment. 4.1 A refund could be granted if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount was paid under protest, it is obligatory on the part of the Revenue to refund the same when the higher Court holds that there was no tax liability and that the petitioners are "not liable to pay". The fact that the appellant has passed on the tax element to its service recipient, the refund of which is not made as on date, coupled with the appellant's claim for refund of "tax" clearly attra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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