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2017 (4) TMI 892 - AT - Central ExciseDe-bonding from EOU scheme - Refund claim - unjust enrichment - Held that: - the duty paid by the respondent at the time of conversion is eligible for refund - In fact, when the respondent has paid duty for the second time on the goods by raising invoices, the earlier duty paid at the time of conversion becomes an extra duty and becomes a mere deposit in the hands of department - the duty paid by the respondent while de-bonding from EOU to DTA becomes a deposit in the hands of department and therefore is to be refunded to the respondent, in case the duty is paid once again at the time of clearance of goods in DTA - appeal dismissed - decided against Revenue.
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