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2015 (8) TMI 534 - SCH - Central ExciseDenial of refund claim - Payment made under protest - Unjust enrichment - Held that:- payment in question for which refund was sought was made under protest and also that the assessee had not passed on the burden of Excise duty, so paid, to the ultimate consumers. On these facts the question of unjust enrichment in the present case does not arise - Decision of HC [2004 (3) TMI 83] sustained - Decided against Revenue.
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