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2012 (11) TMI 69 - AT - Central ExciseRefund of duty paid under protest – unjust enrichment - respondent deposited the amount at the investigation stage and the proceeding initiated against them were dropped by ld. Commissioner (Appeals) order – Held that:- It is a case of refund of deposit of duty and not a refund of duty therefore the principle of unjust enrichment which is applicable to refund of duty is not applicable in this case - unjust enrichment is not applicable where amount deposited under protest – In favor of assessee
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