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2015 (11) TMI 1672 - AT - Central ExciseRefund claim - unjust enrichment - rejection on the ground that the claimant had already charged and collected the duty amount from its customers and as such, it was not entitled to claim the said amount and accordingly the amount refundable was transferred to Consumer Welfare Fund - Held that: - there being no transfer and an admitted destruction of the goods in question the doctrine of unjust enrichment is not attracted - the appellant is entitled to refund - appeal allowed - decided in favor of appellant.
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