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2009 (4) TMI 490 - AT - Central ExciseClassification - Penalty - Refund - Time barred - Unjust enrichment - Tribunal held that the doctrine of unjust enrichment is applicable to all cases of refund irrespective of whether the amount to be refunded is duty or otherwise - It is the ‘incidence of duty’ and not the duty as such which is required to be shown to have not been passed on from the sale record, balance sheets and other related documents etc. - Appeal is allowed by way of remand to original authority
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