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2017 (12) TMI 1600 - HC - Central ExciseUnjust enrichment - refund amount credited to consumer welfare fund instead of refunding the same to the respondent on the ground that it has not passed the test of unjust enrichment as envisaged under Section 12B of the Central Excise Act, 1944 - Held that:- The matter is remanded to the Tribunal for considering whether the respondent has passed on the burden of duty to the buyer, which term is not restricted to the first buyer alone but also extends to the ultimate customer - appeal allowed by way of remand.
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