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2007 (9) TMI 64 - CESTAT, CHENNAIRefund – Common inputs – Amount paid @ 8 % / 10 % in terms of Rule 6(3)(b) of Cenvat Credit Rules was under ‘protest’ – Such amount do not represent duty so Sec. 11B is not applicable – Impugned amount has not been collected by customers hence refund of same not attract Unjust Enrichment
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