No Unjust enrichment if assessee not received the amount from buyers

Steel Authority of India Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) CESTAT find from the records that it is undisputed that the Appellant had erroneously paid Central Excise duty @10.3% instead of discharging duty @12.36% while issuing the original invoice dated 28.03.2012. On realizing the mistake the Appellant issued supplementary invoices on 30.04.2012 with an objective to recover duty @ 2.06% (12.36% – 10.3%). However, the Appellant once again paid the entire excise duty @ 12.36% instead of discharging the differential duty @ 2.06%, resulting in excess deposit of Central E...