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2015 (10) TMI 2531 - AT - Central ExciseRefund claim - unjust enrichment - excess Central Excise duty has been wrongly paid by appellant - appellant was required to deposit Central Excise Duty at the rate of 5%, whereas due to inadvertence, excess duty of ₹ 10% was deposited into the Government Account - Held that:- it is found from the available records that upon verification of the Balance-Sheet and the annual accounts, the practicing Chartered Accountant vide Certificate dated 14.09.2012 has certified that the incidence of excess paid Central Excise Duty has not been passed on to any other person and the same has been borne by the appellant. Therefore, the refund claim cannot be rejected on the ground of doctrine of unjust enrichment. - Decided in favour of appellant with consequential relief
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