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2009 (12) TMI 641 - AT - Central ExciseUnjust enrichment - claim of refund - Held that:- Commissioner (Appeals) has recorded a finding that the Central Excise invoice issued by the appellant did not show that duty element separately, in absence of duty element shown separately in the Central Excise invoice and in view of the fact that Chartered Accountant’s certificate certifying that respondent did not collect duty and the decisions of the Tribunal cited by the learned Chartered Accountant, no merit in the appeal filed by the Revenue and the same has to be rejected.
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