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2019 (4) TMI 1837 - AT - Central ExciseRefund of excess CENVAT credit availed - principles of unjust enrichment - allegation that the benefit of Cenvat credit was not passed on in respect of higher duty paid - HELD THAT:- The Order-in-Appeal dated 8-10-2015 was not challenged by Revenue therefore the findings in the said order cannot be challenged by Revenue before another Commissioner (Appeals) since the same are hit by principles of res judicata. The Order-in-Original is restored - appeal allowed - decided in favor of appellant.
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