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2010 (6) TMI 352 - CESTAT, KOLKATARefund - unjust enrichment - assessee paid duty on products without availing the benefit of Notification - Held that: - duty requires to be indicated in the invoices in terms of Section 12A of the Central Excise Act, 1944 - appellants have collected the full amount as duty without taking into account Notification No. 21/02 - passing the entire duty burden to their customers by indicating the amount in the invoices - refund claim is clearly hit by unjust enrichment - Appeal is rejected
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