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2017 (12) TMI 155 - AT - Central ExciseRefund claim - Whether the appellants have not given sufficient proof of excess payment of duties of excise for which refund claim has been filed - unjust enrichment - Unjust enrichment - Held that: - Ld. Advocate submits that they are in a position to establish that the unjust enrichment does not stand attracted, in as much as, the payments were received by them from BSNL only in terms of revised final purchase order - Ld. Advocate however fairly agrees that the certificate of BSNL, now placed before us, was not before the Authorities below. As the issue relates to verification of the documents, which can only be done at the level of the Original Adjudicating Authority, we deem it fit to set aside the impugned order and remand the matter to the Original Adjudicating Authority for examining the Appellate's claim - appeal allowed by way of remand.
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