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2012 (6) TMI 754 - AT - Central ExciseRejection of a claim for refund of duty - Unjust enrichment - Held that:- refund claim was filed on 17.3.2008 and the same was of the excess duty paid for the period from May 2006 to January 2007. The claim was clearly barred by limitation. Further, there is nothing on record to indicate that any meaningful attempt was made by the assessee to rebut the statutory presumption of unjust enrichment. The grounds of this appeal are sketchy and hardly constitute any valid challenge to the appellate Commissioner’s order - Decided against assessee.
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