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2011 (3) TMI 306 - HC - Central ExciseRefund on excess duty paid - Unjust enrichment - Refund became due on account of excess payment made at the time of provisional assessment - In the present case there could be no question of unjust enrichment as the assessee had allowed discount which entitled it to pay lesser duty - Held by the Tribunal that the present case was governed by the observations in para 14 of the judgment in M/s Allied Photographics Ltd. and the assessee became entitled to refund on account of excess duty paid as per order of final assessment - No substantial question of law arises - Hence, appeal is dismissed in favour of assessee .
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