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2011 (11) TMI 163 - AT - Central ExcisePayment of higher duty by an 100% EHTP at the instance of department - claim of refund - unjust enrichment - Department directed vide letter dated 14.12.2007 that concession provided under Notification 6/2006-CE dated 01.03.2006 was not applicable to them – assessee paid duty @ 16% under protest - instruction was withdrawn by their subsequent letter dated 14.06.2008 - Held that:- Assessee have maintained the same contract price before and after 14.06.2008 and their payment of higher duty was under protest and was at the insistence of the department. Therefore, the refund claim be allowed to the party. Decided in favor of assessee.
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