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2007 (5) TMI 606 - AT - Central ExciseExtract: .......issioner (Appeals). after careful consideration of the evidence on record, concluded that the refund claims were not hit by the bar of unjust enrichment. We have not found any contra evidence with the Appellant to rebut the finding of the lower Appellate Authority. 6. In the result, the impugned orders are sustained and these appeals are dismissed.
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