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2012 (10) TMI 642 - AT - Central ExciseRefund claim - Appellant had paid the duty under protest – Held that:- Chartered accountant’s certificate shows that the realization to the appellant had reduced on account of the levy of education cess and no change in prices to the dealers - appellant had not passed on the incidence of the new levy to any other person and refund if paid would not cause any unjust enrichment to the appellant – refund allowed
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