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2018 (4) TMI 472 - AT - Central ExciseRefund claim - unjust enrichment - case of Revenue is that the ground of unjust enrichment having not been considered by the First Appellate Authority in it is correct prospective - Held that: - the First Appellate Authority has come to a correct conclusion as to satisfaction of unjust enrichment by the respondent herein - the Chartered Accountant has categorically stated that the respondent (assessee) has been carrying on an amount of ₹ 6,80,974/- in the balance sheet under the “excise duty receivable” - the First Appellate Authority was correct in holding that the respondent herein has satisfied the condition of there is no unjust enrichment - refund allowed - appeal dismissed - decided against Revenue.
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