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2000 (2) TMI 134 - AT - Central ExciseExtract: .......omers. We agree with the learned Commissioner (Appeals) that the appellants have been given ample opportunity to produce the evidence to counter the bar of unjust enrichment which has not been done by them. We, therefore, hold that the remaining amount of refund claim is not to be paid to the appellants. 5. The appeal is disposed of in above terms.
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