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2008 (9) TMI 320 - HC - Central ExciseDuty paid under protest – marking on Invoice and ER-1 return - refund claimed - during the period in dispute, the relevant invoices and ER-1 returns filed would show that they were marked with the endorsement “duty paid under protest” - ground of non-forwarding of a letter as contended by the Department would not be of any significance - It does not mean that the claim for refund is ex facie not maintainable - refund is allowed subject to the provision of unjust enrichment.
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