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2018 (1) TMI 686 - AT - Central ExciseRefund of excess duty paid - unjust enrichment - Held that: - the appellants herein being a SSI Unit, and not registered with the Central Excise Department, and cannot have charged Central Excise duty from their buyers - from the facts on record and from the copy of invoice produced by way of sample, it is clear that no Central Excise duty have been charged from the buyers of goods. Thus, whatever amount the appellant collected have to be treated as cum-duty price - refund of excess duty paid along with interest under the rules allowed - appeal allowed.
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