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2017 (7) TMI 981 - AT - Central ExciseRefund of Central Excise Duty - denial on the ground of unjust enrichment - Held that: - the certificates issued by the customers indicated that the respondents were reimbursed only as much duty as was paid by respondent to the exchequer. Further, Revenue has not brought forward any reason as to why provision under Rule 7(6) of Central Excise Rules was invokable in spite of such clear finding by the ld. Commissioner (Appeals) - in case of any change in Purchase Order no surplus amount has been paid and that any excess/short amount paid earlier had been adjusted against supplementary/further bills of ITI - refund allowed - appeal dismissed - decided against Revenue.
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