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2008 (9) TMI 708 - AT - Central ExciseRefund - Unjust enrichment - for the period 13-3-00 to 19-3-00, the respondent paid Central Excise duty @ 24% instead of 16% on the intermediate product - Held that: - The learned Commissioner (Appeals) has conclusively held that there is no question of unjust enrichment. As against the above categorical findings, the Revenue has not adduced any evidence that the respondent had recovered the said duty from their customers. In absence of any contrary evidence, I find that the impugned order is well reasoned one and does not suffer from any infirmity - appeal dismissed - decided against Revenue.
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