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2008 (9) TMI 299 - CESTAT AHMEDABADRefund of duty paid under compounded levy scheme – proof against unjust enrichment - Detailed sheets for each year and order and for each product were produced before Commissioner (Appeals) which stand scrutinized by him and on the basis of which a clear finding that duty does not stand recovered from the customers stand arrived at by him - In the absence of any rebuttal to that finding by the Revenue in their memo of appeal, it has to be taken as if the same stands accepted by the Revenue – refund is allowable – appeal of the revenue stand rejected.
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