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2008 (5) TMI 212 - AT - Central ExciseDuty collected by the assessee from customers subsequently refunded to them by issuance of Credit notes – principle of unjust enrichment applicable - refund deniable - duty refunded to assessee was paid back to the Revenue in terms of the appellate authorities’ decision within 3 months from the passing of Asst. Commissioner’s order - Revenue claiming interest right from the date of refund is not justified as liability to pay back the refunded arose with the passing of the CCE’s order
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