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2012 (5) TMI 382 - AT - Central ExciseRefund - limitation - unjust enrichment - appellant have deposited the amount under protest on differential value of the goods cleared by them to their sister unit/group companies – Held that:- duty incidence has not been passed on to their sister concern/group companies by producing relevant certificates from the Range Superintendent and from the balance sheet as the same is shown as receivable from the Government. Therefore, the appellant are able to pass the bar of unjust enrichment, on that ground also their refund claim is maintainable, appeal is allowed
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