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2016 (11) TMI 236 - HC - Central ExciseRefund - Unjust enrichment - Provisional assessment - There is thus no dispute that the appellant has, in fact, remitted excess excise duty which has been duly quantified and determined to be refundable - Held that: - a mandatory exercise that is to be undertaken by a manufacturer in order to establish nil unjust enrichment. While this may be easier achieved in cases where the transaction is direct as between the manufacturer and end-user, the level of difficulty increases with the number of intermediaries involved - Appeal allowed by way of remand.
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