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2006 (3) TMI 488 - CESTAT, CHENNAIExtract: .......n admitted fact that the duty paid by the assessee was also borne by their buyers through the relevant gate passes. The refund claim is, therefore, hit by the bar of unjust enrichment. The order of the Commissioner (Appeals) crediting the amount to Consumer Welfare Fund is in order. The appeal gets dismissed. (Dictated and pronounced in open Court)
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