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2007 (10) TMI 184 - AT - Central ExcisePayment of duty on being pointed out by dept. that cement had been cleared in excess - clearance of goods by the appellants was during the months of April and May 1986 while the duty was paid in November 1986 - incidence of duty has been passed on to the buyer will not be attracted when the payment of duty is paid subsequent to clearance of goods - Bar of unjust enrichment would not be attracted – refund was rightly allowed
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