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2014 (12) TMI 271 - AT - Central ExciseDenial of refund claim - unjust enrichment - on appeal before the Commissioner (Appeals) the refund claim was allowed holding that bar of unjust enrichment is not applicable to the facts - Held that:- contention of the AR that the decision of Addison & Co (2000 (11) TMI 146 - HIGH COURT OF JUDICATURE AT MADRAS) is in challenge before the Apex Court, therefore, impugned order is to be set aside. When it was asked, what is the status of the case in Addison & Co. in Apex Court he could not give update of the said case. In the absence of non-finalisation of the decision in Apex Court, the decision of the Hon'ble High Court of Madras is enforceable as on today. Further, the revenue has failed to produce contrary evidence that the respondent have received any amount over and above 8% of the duty from the customers - Decided against Revenue.
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