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2008 (8) TMI 314 - AT - Central ExciseRefund of Excise Duty – SSI unit paid the duty without availing concessional rate of duty under notification no, 1/93 CE – Unit returned the excess duty amount received from its buyers through cheques – Held that department is not concerned with the post clearance adjustments between the assessee and its buyers such as the assessee raising credit notes on its buyers or paying any amount to them by cheque/cash. Assessee cannot escape the bar of unjust enrichment in receiving refund of excess duty it paid and collected from its buyers on clearance of the goods by returning it to them. – Refund is not allowed.
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