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2017 (3) TMI 237 - AT - Central ExciseRefund claim - unjust enrichment - rejection on the ground that the credit note has been issued after clearance of the goods - Held that: - As M/s Swaraj Mazda Ltd. has not taken the credit of excess duty claimed as refund by the appellant and the same has been certified by the Range Superintendent, the appellant is entitled for refund claim and as they have passed the bar of unjust enrichment - appeal allowed - decided in favor of appellant.
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