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2017 (9) TMI 869 - AT - Central ExciseRefund claim - cess paid on final products - denial on the ground of time limitation and unjust enrichment - Held that: - appellants have not crossed the hurdle of unjust enrichment as it is seen from records that they are unable to demonstrate that they have not passed on the education cess paid. The Chartered Accountants Certificate is also not very clear and does not specifically state that the amount has not been collected by appellant - refund rightly denied - appeal dismissed - decided against appellant.
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