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2002 (5) TMI 159 - CEGAT, COURT NO. II, NEW DELHIExtract: .......e was made. In these circumstances it cannot be claimed by the Revenue that the incidence of duty was passed by the Respondents to their customers. Accordingly the principle of unjust enrichment is not applicable to the refund and the amount of duty paid in excess is refundable to the Respondents. The appeal filed by Revenue is thus partly allowed.
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