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2015 (8) TMI 1332 - AT - Central ExciseRejection of refund claim - refund of excess excise duty paid - section 11B of the act - doctrine of unjust enrichment - Held that: - I am of the prima facie view that the refund cannot be denied on the sole ground that issuance of credit note subsequent to clearance of goods, cannot be considered as the documentary proof that the incidence of duty has not been passed on - I am of the considered opinion that excess amount of central excise duty, for which the refund application has been filed by the appellant, is not hit by doctrine of unjust enrichment and the appellant will be eligible for the refund of the same, since the incidence of such excess paid duty has been borne by the appellant itself. Therefore, the impugned order is set aside and the appeal is allowed in favour of the appellant with consequential benefits - appeal allowed - decided in favor of appellant.
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