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2017 (5) TMI 867 - AT - Central ExciseRefund of excess amount of excise duty paid - job-work - It is the case of the appellant that they discharged excess duty on the lubricating oil manufactured and cleared on behalf of M/s Valvoline Cummins Ltd. - principles of unjust enrichment - Held that: - Since the entire central excise duty for which refund has been claimed is received by them from the principal manufacturer, the lower authorities are correct in coming to a conclusion that bar of unjust enrichment applies in this case - refund rightly denied - appeal dismissed - decided against appellant.
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