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2011 (7) TMI 919 - CESTAT, MUMBAICash refund - unjust enrichment - The duty claimed as refund had been paid on an intermediate product of theirs, which was captively consumed in the manufacture of their final product which was cleared without payment of duty by virtue of the tariff rate of duty being 'nil' - It appears,Chartered Accountant's certificates were considered as evidence against bar of unjust enrichment in some of the cases cited before us - the matter has to be reconsidered by the original authority which did not have the benefit of the documentary evidence referred to by the learned consultant, nor the benefit of any case law cited before us - Decided in favor of the assessee by way of remand
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