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2019 (6) TMI 183 - AT - Central ExciseRefund of excess excise duty - period October, 2002 to March, 2003 - unjust enrichment - HELD THAT:- The appellant has not been able to prove that the burden of said duty has not been passed on to the ultimate customers leading to the establishment of unjust enrichment to the appellant. The same is considered as the sufficient ground to hold the appellant to not to be eligible for the refund. The matter may be remanded back again to the original adjudicating authority to take into consideration the relevant evidence including C.A. Certificate - appeal allowed by way of remand.
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