1 MSS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 7 OF 2009 M/s. HARINAGAR SUGAR MILLS LTD... APPELLANT Vs. COMMISSIONER CENTRAL EXCISE MUMBAI III, MUMBAI. .. RESPONDENT Mr. Ashok D. Shetty with R. V. Shetty for appellant CORAM:SMT.RANJANA DESAI & J. P. DEVADHAR, JJ. DATE: 27/2/2009 P.C. . This appeal is directed against the order of CESTAT whereby the orders passed by the lower authorities in rejecting the refund claim of the petitioners has been upheld. 2. The case of the appellant is that in the present case, the duty paid on provisional assessment became partially refundable on finalisation of the assessment, and therefore, even though the appellant has recovered the duty from the customers in the light of the judgment of the 2 Apex Court in the case of Commissioner of Central Excise, Chennai V/s. TVS Suzuki Limited, 2003 (156) E.L.T. 161, the appellant is entitled to the refund. 3. We see no merit in the above contention because, in view of the admitted fact that the appellant has already passed on the duty element to the customers, granting refund would result in unjust enrichment to the appellant which is not permissible in law. In the light of the subsequent judgment of the Supreme Court in the case of Sahakari Khan Udyog Mandal Limited Vs. Commissioner, Central Excise & Customs, 2005 (181) E.L.T. 328 (SC), rejection of the refund claim on the ground that the appellant has recovered entire duty from the customers cannot be faulted. Hence, the appeal is dismissed. JUDGE JUDGE