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2008 (1) TMI 139 - CESTAT, MUMBAIRefund of pre-deposit made during the pendency of the appeal - whether the bar of unjust enrichment is attracted - bar of unjust enrichment is not attracted to pre-deposit made during the pendency of appeal since pre-deposit amount is not payment of duty - burden of showing that the incidence of duty has not been passed on to customer has been discharged by the assessee - assessees are entitled to refund - uphold the impugned order and reject the appeal.
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