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2017 (3) TMI 1602 - AT - Central ExciseRefund of excess duty paid - unjust enrichment - whether the appellant has been failed to pass the bar of unjust enrichment or not? - Held that: - As the appellant has filed affidavit in support of their refund claim before the adjudicating authority, the appellant is passed the bar of unjust enrichment, as they have not received the payment from the dealers towards turnover discount which was allowed at the end of the year - appellant entitled to refund - appeal allowed - decided in favor of appellant.
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